Earlier this year, on 18 March 2021, ZATCA, previously known as GAZT, had published the first draft of technical specifications for the e-invoicing mandate. The final version came into effect on 28 May 2021 - the day of its publication in the Official Gazette.
No amendments have been made to the initial scope of the mandate, meaning that all resident taxpayers subject to value-added tax (VAT) and other parties issuing tax invoices on behalf of the taxable supplier are obliged to comply wi…