Electronic Invoicing Regulations

E-Invoicing Regulations

E-Invoicing regulations published on 4 December 2020


Following the release of the Electronic Invoicing (e-invoicing) draft regulations in September 2020, the General Authority of Zakat and Tax (GAZT) has issued the final regulation on its website on 4 December 2020 after the approval of its board of directors. The regulations entered into force on the day of publication and must be applied within the next 12 months, i.e. by 4 December 2021.

E-invoicing regulations are integral and complementary to the Value Added Tax (VAT) Implementing Regulations and apply to all taxpayers who are subject to VAT. The new regulations define the terms, requirements, and conditions related to electronic invoices. For example, confirming the definition of an electronic invoice to be a tax invoice issued electronically through electronic means, which excludes scans or copies of invoices. 

His Excellency, the Governor of GAZT will have the power to issue the necessary decisions and instructions to implement the provisions of the e-invoicing regulations.

Along with the regulations, GAZT has issued guidelines and FAQs, which provide further detail on the application of e-invoicing. Further guidance on the specifications for issuing and maintaining invoices and debit notices and on connecting billing and notification systems, will be published within 180 days from the date of publishing the regulations.

The move to e-invoicing is intended to improve the efficiency of the filing process for taxpayers. The aim of the Authority is also to increase compliance with tax laws and regulations and to improve the Kingdom’s alignment with, and adherence to, international standards.

We shall keep you up to date on any further developments. In the meantime, our teams are available to discuss the regulations and assess their impact on your business.

Get in Touch

Riyadh Office

Wadih Abu Nasr

Head of Tax, Saudi Levant Cluster

E: wabunasr@kpmg.com

Nick Soverall

Senior Director, Head of Indirect Tax

E: nsoverall@kpmg.com

Peter Bourke

Senior Director, M&A/ Int’l Tax

E: peterbourke@kpmg.com

Mohamed Araji

Senior Director, FS/ Tax Reimagined

E: maraji@kpmg.com

Ali Sainudheen

Senior Director, Domestic Tax

E: asainudheen@kpmg.com

Stefan El Khouri

Director, Head of Transfer Pricing

E: selkhouri@kpmg.com

Pascal Cange

Director, Trade and Customs

E: pcange@kpmg.com

Youssef Aoun

Director, Tax technology Lead

E: yaoun@kpmg.com

Saber Al Zawaideh

Director,  Domestic Tax

E: salzawaideh@kpmg.com

Faisal Tanvir

Director, Domestic Tax

E: FTanvir@kpmg.com

Jeddah Office

Mohamed ElSwefy

Senior Director, Family Office & Private Clients

E: mohamedelswefy@kpmg.com

Salam Eido

Director, Indirect Tax

E: seido@kpmg.com

Muhammad Masood

Director, Domestic Tax

E: muhammadmasood@kpmg.com


Khobar Office

Tareq Al Sunaid

Partner, Head of Domestic Tax

E: talsunaid@kpmg.com

Mohammad Kamran Sial

Senior Director, Domestic Tax

E: ksial@kpmg.com

Anil Bahl

Director, Indirect Tax

E: anilbahl@kpmg.com

Mohamed Gouda

Director, Domestic Tax

E: mohamedgouda@kpmg.com

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