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 Laws & Regulations

​​E-INVOICING BYLAW​

The Authority announced that its Board of Directors has approved the e-invoicing regulations, which was published on Friday December 4th 2020. The regulation has become effective starting from the date of publication, providing that the implementation in terms of invoices generation will become mandatory for taxpayers by December 4th 2021.

According to the regulations, the 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.​


​​THE CONTROLS, REQUIREMENTS, TECHNICAL SPECIFICATIONS AND PROCEDURAL RULES FOR IMPLEMENTING THE PROVISIONS OF THE E-INVOICING REGAULATION

Zakat, Tax and Customs Authority on Friday, May 28th published the controls, requirements, technical specifications and procedural rules necessary to implement the provisions of the E-Invoicing regulation.​