The Saudi Arabian Tax and Customs Authority, ZATCA, has recently changed its approach to voluntary participation in Phase 2 of e-invoicing.
Previously it has not been allowed to voluntarily start the implementation of Phase 2, however, with the update of the guideline published in December 2022, taxpayers now have the option to start following Phase 2 requirements on a voluntary basis before their integration enforcement date.
The first wave of Phase 2 started in January 2023 and the second wave will be launched in July 2023. With the latest guideline, ZATCA also recommends taxpayers to be prepared and start with Phase 2 requirements before their enforcement date.
