Modèle de facturation électronique :
  • Apurement à partir du 1 janvier 2023
Format de fichier obligatoire :
  • 4 décembre 2021 : tout format structuré
  • 1 January 2023: XML/ PDF A3(with embedded XML)
Obligations B2G :
  • ZATCA
Exigences en matière d’archivage 
  • 6 ans (actifs standard)
  • 11 ans (actifs immobilisés et immatériels)
  • 15 ans (immobilier)
Signature électronique :
  • Obligatoire

Récapitulatif

La gestion du panorama mondial de la conformité fiscale est complexe et gourmande en ressources. En matière de facturation électronique, chaque pays dispose d’un ensemble d’exigences spécifique et en constante évolution.

La non-conformité, intentionnelle ou non, peut entraîner des pénalités financières considérables, une perturbation des activités et un impact sur la réputation.

Mises à jour

08.01.22

  • Informations sur le mandat fiscal
New e-invoicing phase 2 requirements From 1st January 2023, Saudi Arabia will require that Business-to-Business (B2B) and Business-to-Government (B2G) transactions be cleared with the Saudi government (ZATCA) before these can be sent to the buyer. Tungsten Network is committed to supporting the upcoming e-invoicing mandate in Saudi Arabia and has produced this FAQ that provides insightful information on the requirements and how they would impact your invoice processing. It also presents how Tungsten’s services can assist you in ensuring a seamless transition.

07.06.22

  • Informations sur le mandat fiscal
ZATCA to subsidize purchase of e-invoicing software The Kingdom of Saudi Arabia has mandated e-invoicing Phase One (Generation Phase) since 4 December 2021, and Phase Two (Integration Phase) will come into effect on 1 January 2023. When the integration phase kicks off, taxpayers will be required to exchange their invoice data with the tax authority - ZATCA. ZATCA has announced that it will offer to subsidize the purchase of e-invoicing software. In order to submit a request, taxpayers must provide certain detailed information and the invoice they received from the e-invoicing service provider. The "E-invoicing Subsidy Request" form can be accessed on the taxpayer portal.

07.06.22

  • Mises à jour des pays
Saudi Arabia launches tax amnesty schemes The Zakat, Tax and Customs Authority (ZATCA) announced an initiative to ease the blow of the COVID-19 outbreak on businesses by cancelling fines and exemption from financial penalties for all taxpayers, starting June 1, 2022, and ending November 30, 2022. According to the Authority, the fines covered by the exemption include fines for late registration in all tax systems, late payment, late filing of returns fines in all tax systems, and fines to correct VAT returns, as well as fines for violations of VAT field control related to applying the e-invoicing regulations and other general regulations. ZATCA encourages taxpayers to view the details of the schemes through the simplified guideline on its website and urges all taxpayers to benefit from the initiative during the allotted time.

07.06.22

  • Informations sur le taux de TVA/G(S)ST
Saudi Arabia will consider reducing VAT “ultimately” Saudi Arabia introduced VAT at a 5% rate in 2018. This was later tripled to 15% in 2020 to shore up finances hit by low oil prices, when the COVID-19 pandemic hit global demand. The Saudi government has spent 1 trillion Riyals from the national reserves in the last five years. At the recent World Economic Forum 2022, the Minister of Finance, Mohammed al-Jadaan stated, “We will ultimately consider cutting the VAT but at the moment we are still replenishing the reserves”. Additionally, the Minister has pointed out that the Kingdom is in the final stages of drafting its fiscal sustainability policy, which ensures the reverses do not fall below a certain percentage level of GDP.

07.06.22

  • Informations sur le mandat fiscal
Saudi Arabia initiate procedures for Phase 2 implementation As per the announcement on ZATCA's portal dated 24 June 2022, implementation of Phase Two (Integration Phase) of the E-invoicing project will begin on 1st January 2023 with selected taxpayers in the first wave. Resident companies with over SAR3 billion in taxable turnover in 2021 will be included in the first wave and should comply with the Phase 2 requirements. ZATCA will begin to inform and communicate with the targeted taxpayers to complete procedures for implementing Phase Two (Integration Phase) of E-invoicing.

03.23.22

  • Informations sur le mandat fiscal
ZATCA reclassified the penalties on VAT violations Zakat, Tax and Customs Authority (ZATCA) published a further announcement on its official website on 30 January 2022 regarding penalties for VAT violations. Below is a summary of the key changes:
  • When field violations are committed, ZATCA will issue a notice the taxpayers without issuing any penalties. However, if violation continues after the first notice, a fine of 1000 SAR will be imposed and the amount will increase gradually for further violations.
  • Granting the violator an appropriate period of three months to correct the violation.
  • Twelve months is the cut-off limit for a non-recurring violation by the violating taxpayer, provided that the violation is treated and not committed again within the twelve months.
  • This decision will take effect from January 30, 2022.
In addition, ZATCA published a simplified guide providing more information on the reclassification of VAT violations and examples relevant in every use case.

02.04.22

  • Informations sur le mandat fiscal
ZATCA announces penalties and violations for e-invoicing

Zakat, Tax and Customs Authority (ZATCA) announced violations and penalties of the first phase of e-invoicing (Generation Phase), which took effect on 4th December 2021.

Businesses who fail to issue and archive electronic invoices are subject to a fine between SAR 5,000- 50,000. In addition, the authority may issue a warning for not including the QR code on simplified tax invoices, not including the VAT registration number on the e-invoices where required, and failing to inform ZATCA of any malfunction that hinders the issuance of e-invoice. Amendment and deletion of e-invoices after issuance will also trigger a fine between SAR 10,000 – 50,000.

ZATCA has also clarified that all fines are applied depending on the types of violation and the number of times it has been committed. The penalties for first-time violations are likely to be modest, while repeat violations will attract higher fines.

01.04.22

  • Informations sur le mandat fiscal
ZATCA develops the Software Development Kit (SDK) Toolkit

The Zakat, Tax and Customs Authority (ZATCA) has developed the “SDK (Software Development Kit) Toolkit”, which enables taxpayers and developers of e-invoicing solutions to verify the compliance of generated e-invoices, credit, and debit notes, as well as the respective QR codes generated, against the e invoicing standards, specifications and regulations published by ZATCA.

A user manual is also available to guide users through the technical and functional aspects of the Compliance and Enablement Toolbox SDK such as what is the SDK, how to use it, and how to install it. To download the user manual and the SDK Toolkit, please access this page.

01.04.22

  • Informations sur le mandat fiscal
ZATCA publishes guide to develop a FATOORA compliant QR code

The Zakat, Tax and Customs Authority (ZATCA) published the guidelines for generating and printing QR codes on electronic tax invoices on 18 November 2021. The guide provides some further information on the QR code specification, Tag-Length-Value (TLV), how to create a TLV, code snippets as well as some details on the representation of QR code data.

For the full guideline, please visit: QRCodeCreation.pdf (zatca.gov.sa). Note that the use of QR codes on Tax Invoices will become mandatory from 01/01/23. QR codes are required on Simplified Invoices from 04/12/2021.

09.08.21

  • Informations sur le mandat fiscal
Further changes in the e-invoicing mandate

In Saudi Arabia, the deadline for the implementation of Phase 2 of the e-invoicing mandate has been delayed to 1st January 2023 and it will be implemented in waves by targeted taxpayer groups. Select taxpayer groups will be informed 6 months prior to the go-live date.

In relation to Phase 1 – the Generation Phase, which will be enforced by December 4th, 2021, there is no prescribed invoice format. However, e-invoices must be issued as a structured file. This means that from the implementation date, paper and PDF invoices no longer qualify as valid tax invoices.

The mandate rules for Phase 2 remain unchanged. E-invoices must be issued in XML/Hybrid (PDF A-3) format and suppliers will need to clear the invoices with GAZT before sending these to buyers. Due to the technical nature of the requirements in Phase 2, taxpayers are encouraged to consult a solution provider or their internal technical teams to ensure their e-invoicing systems comply with ZACTA (General Authority for Zakat and Tax) requirements.

08.08.21

  • Informations sur le mandat fiscal
Delayed go-live date for Phase two in the e-invoicing mandate

In Saudi Arabia, the Phase two enforcement date in the e-invoicing mandate has been delayed to 1st January 2023 and it will be implemented in waves by targeted taxpayer groups. Select taxpayer groups will be informed 6 months prior to the go-live date.

Due to the technical nature of the requirements in Phase two, taxpayers are encouraged to consult a solution provider or their internal technical teams to ensure their e-invoicing systems comply with ZACTA (General Authority for Zakat and Tax) requirements.

07.04.21

  • Informations sur le taux de TVA/G(S)ST
End of the Transitional Period for VAT rate increase

Further to VAT rate increase from 5% to 15% announcement effective the 1st of July 2020, the Zakat, Tax and Customs Authority (“ZATCA”) in Saudi Arabia has announced transitional rules governing supplies that are made during the transitional period for the VAT rate increase i.e. from 11 May 2020 to 30 June 2021. The transitional rules would not be applicable starting from the 1st of July 2021 onward and the VAT rate to be applied going forward should be 15% applicable to all supplies made (except where zero-rated or exempt by law).

03.31.21

  • Informations sur le mandat fiscal
Draft resolution published by GAZT: open for public consultation

We have now been aware for some time that KSA is moving towards mandatory e-invoicing.

On 18 March 2021, GAZT published a draft resolution – again for public consultation – on the requirements. The draft resolution includes technical specifications and procedures for implementing the provisions of the E-Invoicing Regulation. The resolution aims to specify the business and technical requirements that will need to be adhered to as Saudi Arabia moves toward e-invoicing.

GAZT encourages businesses start assessing how the e-invoicing regulations will impact their systems and processes and commence the planning work to successfully implement e-invoicing by the deadline of December 4th, 2021.

An English translation of the draft resolution can be found here.

02.23.21

  • Informations sur le mandat fiscal
Le Royaume d'Arabie saoudite publie son règlement final sur la facturation électronique

Comme nous l'avons déjà signalé, l'Arabie saoudite est en bonne voie pour rendre la facturation électronique obligatoire, 4 ans seulement après l'intégration de la TVA dans le Royaume.

À l'automne 2020, le RAS a terminé sa consultation publique concernant la législation de la facturation électronique, suivie de l'approbation de la version finale du règlement par le conseil d'administration de la GAZT. Cette version finale a été publiée dans la gazette saoudite officielle le 4 décembre 2020 et est entrée en vigueur immédiatement le jour de sa publication. Les réglementations intègrent le cadre du mécanisme de facturation électronique que la GAZT prévoit d'appliquer, et les entreprises concernées par cette législation seront en mesure de s'y conformer d'ici le 4 décembre 2021.

Bien que les délais soient très serrés, tout n'est pas éclairci, et d'autres détails devraient suivre avant la date d'entrée en vigueur pour aider les contribuables à se conformer aux nouvelles règles.

L'échéancier est serré et les entreprises du Royaume doivent commencer leur déploiement début 2021. Il s'agit là d'une opportunité unique pour les entreprises d'exploiter la technologie numérique et de bénéficier d'opérations fiscales plus rationalisées.

12.18.20

  • Informations sur le mandat fiscal
Facturation électronique obligatoire

Comme indiqué dans notre mise à jour précédente, le Royaume d'Arabie Saoudite progresse rapidement dans son projet d'introduction de la facturation électronique obligatoire. Le système de facturation électronique vise à réduire les transactions issues de l'économie souterraine et à lutter contre la dissimulation commerciale.

L'Autorité générale saoudienne de la Zakat et des impôts a approuvé le nouveau règlement sur la facturation électronique le vendredi 4 décembre 2020. Le règlement sur la facturation électronique contient sept articles qui régissent le mécanisme d'émission et de conservation des factures électroniques pour les contribuables. Le règlement stipule également les règles de procédure et les délais, ainsi que les autres dispositions, procédures et personnes sujettes à ces dispositions. L'émission obligatoire de factures électroniques débutera le 4 décembre 2021, suivie de la déclaration obligatoire des factures au Gouvernement dès juin 2022.

Pour obtenir plus d'informations, veuillez consulter la version en anglais des règlements de facturation électronique et la FAQ, publiée récemment par GAZT.

09.21.20

  • Informations sur le mandat fiscal
Le Royaume d'Arabie Saoudite se prépare pour le mandat de facturation électronique

Le 17 septembre, l'Autorité générale saoudienne de la zakat et des impôts a publié un projet de règlement sur la facturation électronique et a demandé à des experts du secteur d'apporter leur contribution à ses propositions. Tungsten est activement engagé dans le processus de consultation qui se termine le 14 octobre.

05.19.20

  • Informations sur le taux de TVA/G(S)ST
Le Royaume d'Arabie saoudite annonce une augmentation du taux de base de la TVA

L'Arabie saoudite annonce une augmentation du taux de base de la TVA de 5 % à 15 % : le ministre des Finances de l'Arabie Saoudite, M. Al Jadaan, a annoncé qu'à partir du 1er juillet 2020 le taux de TVA passerait de 5 % à 15 %.

01.01.18

  • Informations sur le taux de TVA/G(S)ST
Le Royaume d’Arabie saoudite met en place la TVA

En février 2016, le Conseil de coopération du Golfe (CCG) a annoncé que la taxe sur la valeur ajoutée (TVA) serait déployée dans tous les États du Golfe à partir de janvier 2018.

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