The process of e-invoicing in the Kingdom is called Fatoorah means that taxable persons will not be able to generate or store paper or PDF invoices. They will be required to comply with the e-invoicing system. Digital transformation in invoicing is conducted by ZATCA in 2 phases of implementation. All the requirements, rules, and technicalities of e-invoicing are open to the public.
The first step will be effective from December 4th, 2021. The suppliers will be needed to produce e-invoices (both tax invoices and simplified tax invoices) in the electronic format as described by ZATCA.
Also, they will required to store e-invoices electronically. Electronic invoices must have all mandatory & conditional (where applicable) fields in accordance with the VAT regulations along with a QR code.