E-invoice Management System

• The QR code is mandatory for simplified e-invoices for all B2C transactions. At the same time, it is not mandatory for standard e-invoices for all B2B and B2G transactions.
  This type of QR codes are generated by E-invoice solution itself and not by ZATCA system. Therefore, all business in Saudi Arabia shall get help from service providers or tech teams to upgrade their invoicing solutions to accommodate the module of generating and printing the QR codes on E-invoicing, starting from December 4th, 2021

• The following changes will take place from 4th December, 2021
  People specified by the e-invoiving Regulations shall generate compliant E-invoices from a complaint electronic system
• Companies cannot generate or use manual invoices
• Electronic system shall be capable of generating the QR codes, that were made compulsory
• The Fatoorah or E-invoice shall have minimum additional fields
• Be aligned with the service providers of E-invoicing system or the internal tech team.
• The electronic solution shall not support any prohibited function as prescribed by ZATCA
• Be updated for any changes in regulations or rules by visiting the ZATCA’s website regularly

• The second phase is known as the integration phase. Subjective taxpayers
  have to generate e-invoices or Fatoorah using compliant e-invoicing
  solutions as per the technical requirements and integrate with ZaTCA’s
  system. Phase 2 applies from 1st January 2023 in waves for the targeted
  taxpayer groups.
  These groups will be informed of the requirements for adopting the new
  system at least six months before the implementation date.

Yes, we have recently published a guide about the challenges of e-invoicing in Saudi Arabia.