ZATCA published the public consultation document for the second phase of the e-invoicing requirements in KSA.
This document contains the technical requirements for the syntax and the business content of the electronic invoice that taxpayers need to meet to comply with the “E-Invoicing” Resolution published by ZATCA.
These requirements are based on definitions from ISO CEN/EN 16931:2017 and are enhanced as per the EInvoicing resolution published.
The requirements set out in this document, as per the published resolution, are the minimum set of requirements that must be complied with by suppliers and invoice generators. UBL and the ISO codes have many additional fields that are not included in this document. Suppliers and invoice generators are free to add additional fields when generating invoices, as long as the minimum set of requirements are met.
The public consultation document can be downloaded here:
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