electronic invoice issuance programs
Defining the electronic means as the electronic invoice and the companies licensed to provide these technical solutions or electronic invoice issuance programs, the necessity of adhering to the laws of the regulation, and the taxpayer’s position on this system have become among the common questions about the new electronic invoice system or the new electronic invoicing system that is expected to be implemented in the Kingdom after it has been implemented in some countries. Arabic, such as the Arab Republic of Egypt. Below is an explanation and detail of these questions.
Defining the electronic means as the electronic invoice and the companies licensed to provide these technical solutions or electronic invoice issuance programs
What is meant by “electronic means” mentioned in the definition of electronic invoice in the electronic invoicing regulations?
Any device, electronic system, or application used for issuing electronic invoices, debit notes, and credit notes, provided that it meets the following minimum requirements:
- Internet connectivity: The system must be capable of connecting to the internet.
- Data security compliance: The system must comply with the Kingdom’s data security, information security, and cybersecurity requirements.
- Tamper-proof: The system must be tamper-proof and include a mechanism to detect tampering attempts.
- API integration: The system must be capable of integrating with external systems using an Application Programming Interface (API).
Defining the electronic means as the electronic invoice and the companies licensed to provide these technical solutions or electronic invoice issuance programs
Are there companies licensed by the Authority to provide the electronic solutions necessary to comply with the requirements of the regulation?
No, the General Authority of Zakat and Tax will issue requirements, controls, and details of electronic solutions later.
Defining the electronic means as the electronic invoice and the companies licensed to provide these technical solutions or electronic invoice issuance programs
Should the provisions contained in these regulations be adhered to on debit and credit notes?
Persons subject to this regulation must issue electronic invoices for all their transactions for which tax invoices must be issued, in addition to electronic debit and credit notices that must be issued in the cases stipulated in the value-added tax system and its executive regulations.
Defining the electronic means as the electronic invoice and the companies licensed to provide these technical solutions or electronic invoice issuance programs
Is the subject taxpayer required to issue an electronic invoice for sales outside the Kingdom (export)?
Yes, the taxpayer subject to value-added tax residing in the Kingdom must issue electronic invoices starting from the date specified in the regulations for all his taxable supplies, whether at the basic rate or the zero rate, to a resident or non-resident customer in the Kingdom.
