Electronic invoicing will be rolled-out in two phases in KSA (more details about the phases here [link to the following page]). For the first phase, enforceable as of December 4th, 2021, for all taxpayers (excluding non-resident taxpayers), and any other parties issuing tax invoices on behalf of suppliers subject to VAT, electronic invoice issuance will be very similar to today, with invoices issued through a compliant electronic solution and including additional fields depending on the type of the transaction
ELECTRONIC INVOICE DATA DICTIONARY This document contains names, definitions and attributes for data elements. ELECTRONIC INVOICE XML IMPLEMENTATION STANDARD
SECURITY FEATURES IMPLEMENTATION STANDARDS This document contains security requirements for electronic invoice that taxpayers need to meet to comply with the “E-invoicing” Resolution.