Saudi Arabia: Consultation on e-invoicing proposal

Saudi Arabia: Consultation on e-invoicing proposal

Saudi Arabia intends to implement electronic invoicing (e-invoicing) rules by December 2021. As part of this process, the General Authority of Zakat and Tax (GAZT) published a draft resolution document that is pending public consultation until 17 April 2021.


The proposal would apply the e-invoicing rules to:

  • All taxable supplies of goods and services (both standard and zero-rated value added tax (VAT) supplies)
  • Exports of goods and services
  • Intra-Gulf Cooperative Council (GCC) supplies
  • Nominal supplies
  • Advance payments and receipts

The consultation document also includes measures intended to clarify:

  • The scope of application of the e-invoicing rules (to persons, transactions, and documents)
  • Requirements and details for generating e-invoices
  • Specifications and requirements for e-invoices
  • Recordkeeping rules

For more information, contact a KPMG tax professional:

Philippe Stephanny | +1 202 533 3082 |


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