The Saudi Zakat, Tax, and Customs Authority (ZATCA) has issued a release announcing the publication of the final resolution for the implementation of the country's new e-invoicing requirements (FATOORAH). The requirements will be implemented in two phases. The first phase begins on 4 December 2021, including e-invoice generation and storage requirements, while the second phase begins on 1 January 2023, including further business and technical requirements for targeted taxpayer groups.
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