What is the electronic invoice system in Saudi Arabia?

The electronic invoice in Saudi Arabia is a digital (electronic) document that proves the transactions of buying and selling goods and services. The electronic bill has components and features, which are prepared and signed electronically, and sent and received in real time through the electronic billing system with the knowledge of the financier
  • The Zakat, Tax and Customs Authority is working to implement electronic invoicing on a mandatory basis as of December 4, 2021 AD.
    To all taxpayers who are subject to value added tax (excluding those who are not residing in the Kingdom) in addition to any other parties that issue tax invoices on behalf of the taxpayer,
    This is an integrated digital solution in which bills are completely electronically issued and modified.
برنامج محاسبة

An overview of the stages of the electronic billing application

  • December 4, 2020
  • May 28, 2021
  • “Phase One” December 4, 2021
  • “Phase Two” starting from January 1, 2023

Issuance of the electronic billing list

Publishing the decision on the controls, requirements, technical specifications and procedural rules necessary to implement the provisions of the electronic billing regulation for the first and second phases

Commitment to issue and save invoices electronically through an electronic billing system for all those subject to the electronic billing regulation

Starting the obligation to link and integrate with the authority’s systems for those subject to the electronic billing regulation in stages for each category, and the authority will notify the target group for linking six months in advance

Electronic invoice forms from Afaky accounting program ERP

After scanning the QR Code from the simplified tax invoice, the following items must appear as a minimum after December 4, 2021:

Timestamp of the invoice or notice of date and time

Supplier VAT registration number

Supplier name

Total invoice or notice with VAT

total value added tax