Saudi Arabia’s e-invoicing system is being rolled out in two phases; the requirements of the second phase differ from the first phase.
The first phase started on 4 December 2021 for all resident taxable persons. The second phase will go live on 1 January 2023, and the authorities have not yet announced which taxpayers will be impacted. However, the Zakat, Tax and Customs Authority (ZATCA) has made considerable progress in kicking off phase 2.
The ZATCA recently announced the launch of an E-Invoicing Developer Portal (Sandbox) in prep for phase 2. Users will use the Sandbox to simulate the integration with ZATCA’s platform and can access details regarding APIs and other requirements through this platform upon registration.
Additionally, the ZATCA has proposed certain changes to the e-invoicing rules. The proposed changes are under public consultation and interested parties may submit their feedback until 10 June 2022. The changes aim to clarify some requirements (e.g. Cryptographic Stamp, hash, counter etc.) rather than introduce new ones.