- Saudi Arabia is leading the way in e-invoicing in the Middle East, with B2B invoices requiring clearance from the tax authority in the second phase of its mandate.
- Israel is not adopting a mandatory e-invoicing regime, but is moving towards requiring taxpayers to submit their invoice data electronically.
- The United Arab Emirates has also announced mandatory e-invoicing for B2B transactions in phases.
- Oman is set to implement mandatory e-invoicing in 2024, Bahrain is constructing a central platform for an upcoming e-invoicing system, and Jordan is exploring the adoption of a mandatory e-invoicing regime.
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