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Saudi Arabia: Use Of Electronic Invoicing Mandatory


The electronic invoicing regulation in Saudi Arabia entered into being effective December 4th, 2020 and it is expected that within a year the use of electronic invoicing in the country will become effective.

The new regulations will be applied in the B2B sphere and will affect taxable persons residing in the country. It will also affect third parties who issue invoices on behalf of a taxpayer subject to VAT. On the contrary, those companies that are not resident in the country are excluded.