Saudi Arabia's General Authority of Zakat and Tax (GAZT) has issued a draft regulation on E-invoicing, for the comments / opinions / suggestions from the Taxpayers and experts, and the last date for submitting is 17 October 2020.
The draft regulation at present is available in Arabic, and the English version is awaited.
However, on a quick google translation, the following are the synopsis:
Tax Invoice that is issued and saved through an Electronic means;
Paper Invoices, by copying and scanning converted into electronic form, will not be considered as Electronic means.
Coverage / Non-coverage of the above regulation :
Taxable person residing in the Kingdom is covered;
Customer or any third party who issues a tax invoice on behalf of the taxable person, residing in the Kingdom, is covered.
Non-resident taxable person is not covered.
Technical specifications / rules on the sanctity of the Invoices maintained in the system are provided;
Authority shall determine the stages of implementation, target groups, the date of implementation and the transitional period that precedes the enforcement;
The regulation shall enter into force from the date of its publication in the Official Gazette.
The above points, are high-level summary of the regulation, basis google translation and are subject to changes.