Controls and requirements of the electronic billing regulation
متطلبات انشاء الفواتير الالكترونية، و التزامات الأشخاص الخاضعين لها


The Controls And Requirements Of The 

E-invoicing Regulation

The E-invoicing regulation published by the General Authority of Zakat and Tax of Saudi Arabia in December 4th 2020, aimed to identify the terms, requirements and conditions relating to the Electronic Invoices for VAT purposes in accordance with the VAT Implementing Regulation. So what are the controls and requirements of the regulation?

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Requirements For Generation of Electronic Invoices and Electronic Notes


Electronic Invoices, whether they represent a Tax Invoice or a Simplified Tax Invoice, and their associated Electronic Notes, must be generated in a format that covers all details and fields required for each type of invoices.




All Electronic Invoices, whether they represent Tax Invoice or Simplified Tax Invoice, and their associated Electronic Notes, must be generated in XML format or PDF/A-3 format.




Electronic Invoices and their associated Electronic Notes shall contain a Cryptographic Stamp pursuant to what is specified in this Resolution.


With regards to Simplified Tax Invoices and their associated Notes which are generated electronically, such Simplified Tax Invoices and their associated Electronic Notes must be reported to the Authority within a period which must not exceed (24) hours from its generation.


With regards to Tax Invoices and their associated Notes which are generated electronically, the Authority shall clear such Electronic Tax Invoices and their associated Electronic Notes in accordance with the mechanism determined by The Authority.


All Electronic Notes must satisfy all the requirements specified in Article (54) of the VAT Implementing Regulation, in addition to all requirements and details set forth under this Clause.

Data and Information Security Requirements

1. The Compliant E-Invoice solution must be tamper-resistant and include a mechanism, which prevents tampering and reveals any tampering attempts that might occur by the user or any third party in accordance with the specifications and requirements specified by the Authority.

2. The Compliant E-Invoice solution must be able to protect the generated Electronic Invoices and Electronic Notes from alteration or deletion.

3. The Compliant E-Invoice solution must be able to generate a Universally Unique Identifier (UUID) in addition to the Electronic Invoice sequential number.

Obligations of the Persons Subject to the E-Invoicing Regulation


Generate all tax invoices and notes that must be issued within the timelines specified in the VAT law, in an electronic form starting from the day following the expiration date of the grace period. 

Comply with all the provisions set forth under the E-Invoicing Regulation in addition to the controls, requirements, technical specification and procedural rules.

Adhere to the specified timelines for compliance with the specifications and requirements of Electronic Invoices and Electronic Notes.

Not to use any E-Invoice Solution which is not compliant with the specifications and requirements.

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