Businesses with a turnover above SAR 3 billion in 2021.
The E-Invoicing Resolution requires the use of a compliant E-Invoice Generation Solution (EGS) to generate electronic invoices/notes. Phase 1 does not specify a mandatory format like XML or PDF/A-3 for invoices/notes; payers can generate them in any electronic format. It’s important to note that replicating, scanning, or transferring a paper invoice into an electronic format does not meet E-Invoicing requirements.