Electronic billing regulations in Saudi Arabia
لائحة الفوترة الالكترونية، الأحكام و الأشخاص الخاضعين لها


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 does this regulation include ?

Know more about E-invoicing

The E-invoicing Regulation contains seven articles, that altogether help the facilities and anyone dealing with E-invoices to understand the main terms related to E-invoicing, who are subject to this regulation, the provisions, and the obligations.

Article One 

Definitions



Electronic Invoice:

A tax invoice that is generated in a structured electronic format through electronic means. A paper invoice that is converted into an electronic format through copying, scanning, or any other method is not considered an electronic invoice for the purposes of this Regulation.
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Electronic Notes:

Debit and credit notes that must be issued in accordance with the VAT Law and its Implementing Regulation, and which are issued in a structured electronic format through electronic means. Paper notes that are converted into electronic format through copying, scanning, or any other method, are not considered electronic notes for the purposes of this Regulation.


Integration Of Electronic Invoicing Systems:

Integrating the systems for issuing electronic invoices and electronic notes with the Authority systems with the aim of sharing data and information in accordance with the controls, technical requirements and procedural rules that will be approved and issued by a Governor resolution based on the provisions of this Regulation.

Article Two

Purpose And Scope






Identifying the terms, requirements, and conditions relating to the Electronic Invoices for VAT purposes in accordance with the VAT Implementing Regulation.

Article Three

Persons Subject To This Regulation







Article Four

Provisions Related To Electronic Invoices 

And Electronic Notes







The provisions related to the:

Chapter (16) of the VAT 

Law.

Article (53) of the VAT Implementing Regulation.

Article (54) of the VAT Implementing Regulation.

Article (66) of the VAT Implementing Regulation.

Article Five

Technical Specifications And Procedural Rules







The technical solution used to issue Electronic Invoices and Electronic Notes shall consider all requirements and controls which relate to data or information security or cybersecurity applied in the Kingdom, be tamperproof, and should include a mechanism that allows detecting any tampering performed by the user or any other party. In addition to being able to connect with external systems using the Application Programming Interface (API).

Article Six

General Provisions








The Governor has the authority to determine the time limits to implement the provisions of this Regulation.


The Governor has the authority to determine targeted groups to implement the provisions of this Regulation.

 

The Governor has the authority to determine the time limits that precede the obligation to implement the integration requirements.

Article Seven

Enforcement And Obligation







Persons subject to this Regulation are granted a period of twelve (12) calendar months from the date of publication of the Regulation in the Official Gazette to implement the provisions contained in paragraph (B) of the article (three) of this Regulation concerning the issuance of Electronic Invoices and Electronic Notes.

Electronic invoicing
الفوترة الإلكترونية ومميزاتها