E-invoicing mandate in KSA
Phase two of the e-invoicing mandate will be implemented from 1 January 2023. The taxpayer must integrate into the ZATCA (FATOORA) platform and send e-invoices in the defined structured format, requiring all e-invoices to be reported and cleared in real-time to ZATCA. All taxpayers subject to VAT are now required to send e-invoices with specific content in a structured format, and e-archive them in accordance with the regulations. This means suppliers can no longer generate or store paper or PDF invoices.
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