KSA - e-Invoicing guide & Governmental sector guide

ZATCA issued a new VAT guide on e-Invoicing. This guide describes requirements for e-Invoicing (FATOORAH) and expands on the technical and security requirements for taxpayers and e-Invoicing providers alike.

Furthermore, the guide provides information on technical requirements such as invoice specifications, data dictionary and security specifications for the e-Invoicing application.​​​​

20210815 ZATCA E-Invoicing_Detailed__Guideline

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ZATCA also issued a new Guide on Governmental sector. The guide is currently available in Arabic only. One of the principal insights is that if Governmental agencies undertake the specific activities assigned to them by the State, then such activities are not subject to VAT. Conversely, VAT will be applicable on any other activities undertaken by the Governmental agencies.

The definition of Governmental agencies is broad and generally includes all KSA Governmental and state bodies. Conversely, private companies fully/partially owned by such agencies will not be considered as a Governmental agency.

20210815 ZATCA VAT Guideline-Gov

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