E-Invoicing KSA API

Introduction to E-Invoicing KSA API

E-Invoicing, also known as electronic invoicing, is a process that aims to digitize the issuance, exchange, and processing of invoices, credit notes, and debit notes between buyers and sellers. Instead of using paper invoices, electronic invoicing enables the use of structured electronic formats for these documents. This integration of electronic solutions streamlines the invoicing process and facilitates efficient communication and record-keeping between businesses.

In the Kingdom of Saudi Arabia (KSA), e-invoicing is being implemented in two phases. The first phase, which became enforceable on December 4th, 2021, applies to all taxpayers (excluding non-resident taxpayers) and any other parties issuing tax invoices on behalf of VAT-registered suppliers. During this phase, electronic invoice issuance is similar to the traditional process, where compliant electronic solutions are used to generate invoices. However, additional fields may be required depending on the type of transaction.

The second phase, known as the Integration phase, started on January 1st, 2023, and is being rolled out in waves for different groups of taxpayers. In this phase, the electronic solutions used for e-invoicing must be integrated with the systems of the Zakat, Tax, and Customs Authority (ZATCA). E-invoices should be generated in the required format specified by ZATCA.

The e-invoice requirements and guidelines are outlined by ZATCA, the regulatory authority in Saudi Arabia. They provide simplified guidelines and detailed guidelines for taxpayers to prepare and update their invoicing solutions for both the generation phase and the integration phase. The detailed guidelines cover technical and security requirements, including invoice specifications, data dictionaries, and security specifications for e-invoicing applications.

The implementation of e-invoicing is governed by the E-Invoicing Bylaw and the E-Invoicing Regulation, which provide the legal framework and requirements for taxpayers. The Controls, Requirements, Technical Specifications, and Procedural Rules document details the implementation rules and technical specifications for compliance with the E-Invoicing Regulation.

For system developers, ZATCA provides resources such as guidelines for QR code creation, the e-invoice data dictionary, and the XML implementation standard for e-invoices. These documents outline the technical requirements and standards for the syntax, business content, and security features of electronic invoices.

The Fatoora platform is a specific e-invoicing solution in Saudi Arabia. The Fatoora Portal User Manual provides instructions on how to onboard and integrate e-invoicing solutions using the Fatoora portal.

It's important for taxpayers and businesses subject to VAT in Saudi Arabia to familiarize themselves with the guidelines and regulations provided by ZATCA to ensure compliance with the e-invoicing requirements and facilitate a smooth transition to electronic invoicing.

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API Reference