In KSA, the second phase of electronic invoicing which is also known as the ‘’Integration Phase ‘’, will come into effect from January 2023. Integration Phase will include the introduction of new technical and business requirements for electronic invoices, and the integration of these requirements with ZATCA’s systems. The format in which electronic invoices must be generated will be either in XML format or as a PDF/A-3 invoice file with embedded XML.
Source SNI
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