The initial Saudi E-invoicing Regulation (Regulation) was enacted on 4 December 2020, but the details of the framework are yet to be published. The new framework is set to go live a year from now, on 4 December 2021, and will apply to all resident taxable persons, as well as any third party who issues a tax invoice on behalf of a taxable person residing in the Kingdom.
For more information, you can read our latest blog on the topic.