الدليل التقني للفوترة الإلكترونية

1.1 Introduction

The e-invoicing implementation in the Kingdom of Saudi Arabia is enforced into two phases:

- Phase One (Generation Phase): Generation of Electronic Invoices phase, where persons subject to the E-Invoicing Regulations must generate Electronic Invoices and associated Electronic Notes in accordance with the clauses set forth under the Resolution on the Controls, Requirements, Technical Specifications and Procedural Rules and any subsequent resolutions. This phase has been implemented effectively on 4th of December 2021.

- Phase Two (Integration

2.1. The Taxpayer E-invoicing Journey

The Taxpayer E-invoicing User Journey represents the key steps that Taxpayers can take in order to be able to fulfil their obligations for the Integration Phase of E-invoicing. It should be noted that some of these steps represent optional steps or capabilities that the authority has made available to Taxpayers and EGS system developers in order to better equip and provide a full suite of tools allowing compliance with the E-invoicing requirements. The core steps and processes indicated within this Guideline

IMPORTANT: The Onboarding section acts as a guide for Taxpayers to help users operate the Onboarding ZATCA Portal in order to obtain the necessary Cryptographic Stamp Identifiers (CSID) and perform any other relevant activities such as the revocation of CSID(s). Please note that Taxpayers should refer to the Guideline of the E-Invoicing Generation Solution (EGS) Unit for any steps taking place on the Taxpayer's EGS Unit.

3.1. Introduction and Objectives of the Onboarding Functionality

The Onboarding functionality is developed by ZATCA in order to provide Taxpayers who are