The Zakat, Tax and Customs Authority called on its taxpayers subject to the e-invoicing regulation to expedite the necessary preparation to prepare their facilities with the requirements of the first phase, which is 40 days away, as it will come into effect on December 4, 2021.

The requirements for compliance with the first phase of electronic invoicing are to completely stop using handwritten invoices or invoices written by computers through text editing programs or number analysis programs, as well as ensuring that there is a technical solution for electronic invoicing that is compatible with its requirements.

The requirements also include ensuring that electronic invoices are issued and saved with all elements, including the QR code for simplified tax invoices, and the tax number of the buyer registered in VAT for tax invoices, in addition to ensuring that the title of the invoice is included according to the type of invoice issued.The Authority emphasized that taxpayers subject to e-invoicing can review the non-binding indicative list of providers of technical solutions for e-invoicing, which was previously published on the Authority's website (https://bit.ly/3zsReQM), in order to choose the appropriate technical solution for the size of the establishment and the type of sector, stressing that the list is not understood to limit the provision of e-invoicing solutions to them, but that the taxpayer is considered legal when he fulfills the requirements for e-invoicing using any technical solution.

The Authority invited taxpayers subject to e-invoicing and providers of electronic invoicing systems and