Following prior public consultations, the Tax and Customs Office (ZATCA), formerly GAZT, has announced final inspection requirements, procedural rules and technical specifications related to e-invoicing. They apply from December 4, 2021 and assume the implementation of the second (integration) stage of e-invoicing in Saudi Arabia on January 1, 2023.
The e-invoicing process called FATOORAH applies to taxable persons who are residents in the Kingdom of Saudi Arabia, as well to the customers or any third parties who issue a tax invoice on behalf of a taxable person who is a resident in the Kingdom according to the VAT Implementing Regulation.
All taxable persons (excluding non-resident taxpayers) and third parties issuing tax invoices on behalf of a taxpayer that is subject to VAT are obliged to send e-Invoices.
Electronic invoices may be stored in a server on-premises in the KSA or in the cloud according to the provisions in VAT Law, VAT Implementing Regulation, E-Invoicing Regulation and resolutions and all other relevant Laws in KSA.
It is required to implement security measures in the form of an electronic seal, which is created using cryptographic algorithms.
Starting with the Integration phase, the invoice must be in XML format in order to be shared with the authority using the API for clearance and reporting.
ESAL is a national platform for e-invoicing exchange in Saudi Arabia.
We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.
Full compliance with the latest data exchange regulations and modern data transfer standards
Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures
Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes
Highest level of security for all sensitive and important company data
As a global provider of innovative IT products and services, Comarch is committed to fostering corporate social responsibility.
Our company helps reduce the impact of climate change by developing IT solutions - such as Comarch e-Invoicing - that can both improve your business performance and contribute to environmental sustainability.
Comarch continues to grow in the key sectors of the economy, including retail, finance, telecommunications, banking and insurance, public administration, and healthcare.
The company has recently expanded its global footprint by entering the GCC region, providing our products and services in countries such as the Kingdom of Saudi Arabia, the United Arab Emirates, Qatar, Oman, Bahrain, and Kuwait.
Comarch has many years of experience in providing innovative IT products and services allowing for efficient document management and automation of various supply chain processes.
Check out some of our success stories to learn what our clients have achieved by using Comarch EDI, MDM, e-Invoicing (also in a Cloud), and Online Distribution.
For the generation phase (December 4th 2021), there is no specific format required to generate and store the e-Invoices. Starting with the Integration phase, the invoice must be in XML format in order to be shared with the authority using the API for clearance and reporting.
ESAL is a national platform for e-invoicing exchange in Saudi Arabia.
The supplier is responsible for the accuracy of the invoices issued, and for implementing security measures and adequate controls to prevent tampering with records stored electronically. It can be done by an electronic stamp which is created via cryptographic algorithms.
Persons subject to the E-Invoicing Regulation may store their electronic invoices in a server on-premises in the KSA or in the cloud as per their solution requirements and storage requirements, and according to the provisions in VAT Law, VAT Implementing Regulation, E-Invoicing Regulation and resolutions and all other relevant Laws in KSA.
ESAL is a national platform for e-invoicing exchange in Saudi Arabia.
E-invoicing has been obligatory in Saudi Arabia since December 4th, 2021.
All taxable persons (excluding non-resident taxpayers) and third parties issuing tax invoices on behalf of a taxpayer that is subject to VAT are obliged to send e-Invoices.
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