On December 4th 2020, Saudi Arabia’s tax authority GAZT declared that e-Invoicing will be introduced beginning December 4th, 2021. All taxpayers who are resident in the country will be obliged to issue e-Invoices, direct debits and credits for all transactions and taxable deliveries. The requirement for e-Invoicing has been split into two phases; The first phase is enforceable from 4th December 2021 with a simplified scope which is intended to serve as an entry point for implementation. Electronic invoicing issuance in any format and offline archiving outside of KSA. Buyer receives the invoice copy and QR code mandatory for B2C. The second phase is a more complex integration that is not expected to begin no sooner than 1st January 2023. Implementation phase will be enforced in waves, meaning that not all taxpayers will be obliged with the requirements at the same time. Digital signature as a cryptographic stamp is mandatory and also, QR code is mandatory for B2B and B2C transactions. First wave includes only certain taxpayers whose 2021 VAT revenue is more than 3 billion SAR. There is a six months grace period, integration with ZATCA and other technical details like cryptographic stamp, hash, QR code and UUID must be completed before 30 June 2022. In addition to those, ZATCA will inform the selected taxable persons in six months and VAT returns are submitted online by taxpayers in accordance with a form prepared by the tax authority.