The Saudi Arabian Tax and Customs Authority (ZATCA), published updated technical documents for the e-invoicing system on 19 May 2023, after the public consultation process which took place in April 2023.
Implementation Resolution of the E-invoicing Regulation, Security Features Implementation Standards and Electronic Invoice XML Implementation Standard to aforementioned resolution, and E-invoice Data Dictionary are updated. With the amended documents, ZATCA introduced further enhancements and additional functionalities, such as charge subjects and pre-payment invoices. All technical documents and guidelines are available on ZATCA’s website.
Saudi Arabia is currently rolling out Phase 2 of the mandatory e-invoicing mandate which is implemented in waves and requires taxpayers to integrate their e-invoicing systems with ZATCA.