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 GAZT introduces a draft of requirements for implementing e-invoicing


General Authority of Zakat and Tax announced today, Thursday, March 18th , 2021, that it has introduced a draft resolution on procedural rules and technical specifications and requirements necessary to implement the provisions of the e-invoicing regulations.
This draft includes nine articles, explaining in detail the scope of e-invoicing implementation, requirements for issuing electronic invoices that specify the structure of the issued invoice and its elements, in addition to methods of archiving electronic invoices, electronic notifications and data related to them.
General Authority of Zakat and Tax invites taxpayers, stakeholders and the public to express their opinions and submit their suggestions regarding the necessary requirements, technical specifications and procedural rules, no later than April 17th, 2021, using "ISTITLA’" platform.
The draft resolution, and the related technical specifications, can be found on the authority’s website (, or on " ISTITLA’" platform by National Competitiveness Center.
On December 4th, 2020, General Authority of Zakat and Tax announced its board of directors approved on the e-invoicing regulations.​