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Frequently Asked Questions on VAT

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What are the key e-invoicing regulations being introduced in KSA?

  • E-invoicing in KSA is being introduced in two phases. Phase 1 (from December 4, 2021) will require you to issue and store e-invoices, while phase 2 (from January 1, 2023) will require you to integrate your e-invoicing system with the Zakat, Tax and Customs Authority (ZATCA) and share your e-invoices to their portal.
  • An e-invoice is an invoice that is issued and stored electronically. Any invoice that is scanned or photocopied is not an e-invoice.
  • E-invoicing is mandatory for all B2B, B2G, and B2C transactions that you make. When you issue these invoices to the buyer, make sure you give them a printed copy as well.
  • E-invoices must be issued in Arabic. You can choose to add a translation to any invoice as well.
  • Once issued, an e-invoice should not be edited or deleted. This is necessary in order to have accurate original records for reference at all times. If you want to make changes, you can issue electronic notes (debit and credit notes that are issued through an electronic system). These will be linked to the original invoice that was issued.
  • Your e-invoicing system must be compliant with ZATCA’s regulations.
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