Saudi Arabia's General Authority of Zakat and Tax (GAZT) has released an English version of the e-invoicing guidelines and FAQs.
According to the regulations, an electronic invoice is defined as an invoice generated, stored and amended in a structured electronic format through an electronic solution, which includes all the requirements of a tax invoice. A handwritten or scanned invoice is not considered an Electronic Invoice.
E-invoicing regulations will become mandatory for taxpayers by December 2021.
You can access Law including Guidelines, Cabinet & FTA Decisions, Public Clarifications, Forms, Business Bulletins for all taxes (Vat, Excise, Customs, Corporate Tax, Transfer Pricing) for all GCC Countries in the Law Section of GCC FinTax