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.
Purpose And Scope
Identifying the terms, requirements, and conditions relating to the Electronic Invoices for VAT purposes in accordance with the VAT Implementing Regulation.
Persons Subject To This Regulation
Provisions Related To Electronic Invoices
And Electronic Notes
The provisions related to the:
Chapter (16) of the VAT
Article (53) of the VAT Implementing Regulation.
Article (54) of the VAT Implementing Regulation.
Article (66) of the VAT Implementing Regulation.
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).
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.
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.