The Kingdom of Saudi Arabia’s venture to join the digital era started on 4 December 2021, as Phase One (Generation Phase) was implemented. This phase required all taxpayers to generate and archive invoices electronically according to the new content requirements.
Furthermore, Phase Two (Integration Phase) became effective on 1 January 2023, and it was decided to implement it in waves. Entering Phase Two means that taxpayers required to comply will have to adhere to several additiona…