Modelo de facturación electrónica:
  • Autorización desde el 1 de enero de 2023
Formato de archivo obligatorio:
  • 4 de diciembre de 2021: cualquier formato estructurado
  • 1 January 2023: XML/ PDF A3(with embedded XML)
Requisitos de empresa a gobierno:
  • ZATCA
Requisitos de archivado:
  • 6 años (activos estándar)
  • 11 años (bienes muebles e inmueble)
  • 15 años (propiedad inmueble)
Firma electrónica:
  • Obligatorio

Resumen

Conocer todos los aspectos del cumplimiento fiscal global es complejo y requiere muchos recursos. Cada país tiene un conjunto estipulado de requisitos de facturación electrónica específicos y en constante evolución.

El incumplimiento, intencionado o no, puede dar lugar a importantes sanciones económicas, a la interrupción de la actividad empresarial y a daños en la reputación.

Actualizaciones

08.01.22

  • Información de la normativa
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

  • Información de la normativa
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

  • Actualizaciones de los países
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

  • Información del tipo de IVA/IBS
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

  • Información de la normativa
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

  • Información de la normativa
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

  • Información de la normativa
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

  • Información de la normativa
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

  • Información de la normativa
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

  • Información de la normativa
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

  • Información de la normativa
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

  • Información del tipo de IVA/IBS
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

  • Información de la normativa
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

  • Información de la normativa
Arabia Saudí publica su reglamentación definitiva sobre facturación electrónica

Como ya informamos, Arabia Saudí está avanzando en el proceso de adoptar la facturación electrónica obligatoria solo 4 años después de introducir el IVA en su sistema impositivo.

Para otoño de 2020, Arabia Saudí completó una consulta pública en relación con la regulación de facturación electrónica prevista, seguida de la aprobación por parte del consejo directivo de la Autoridad General de Zakat e Impuestos (GAZT, por sus siglas en inglés) de la versión final del reglamento. Esta versión final se publicó en el boletín oficial saudí el 4 de diciembre de 2020 y entró en vigor inmediatamente el mismo día de su publicación. El reglamento contiene el marco del mecanismo de facturación electrónica que la GAZT prevé aplicar y la expectativa es que las empresas a las que afecta el reglamento puedan cumplirlo antes del 4 de diciembre de 2021.

Aunque los plazos son muy ajustados, no todos los detalles están claros, y se espera que se faciliten más detalles antes de la fecha de entrada en vigor con el objetivo de facilitar que los contribuyentes se adapten y cumplan la nueva normativa.

El plazo es muy ajustado y las empresas deberían empezar a implantar el sistema a principios de 2021. Creemos que se trata de una oportunidad excepcional para que organizaciones y empresas aprovechen el potencial de la tecnología digital y se beneficien de la optimización de las operaciones fiscales.

12.18.20

  • Información de la normativa
Facturación electrónica obligatoria

Como ya informamos en una actualización anterior, el Reino de Arabia Saudita está avanzando rápidamente hacia la introducción de la facturación electrónica obligatoria. El sistema de facturación electrónica pretende acabar con la economía sumergida y la ocultación comercial.

La Autoridad General de Zakat e Impuestos de Arabia Sudita aprobó la nueva regulación sobre facturación electrónica el viernes 4 de diciembre de 2020. Esta regulación contiene siete artículos que regulan el mecanismo de emisión y almacenamiento de facturas electrónicas para los contribuyentes. También estipula las normas procesales y los plazos, así como otras disposiciones adicionales, procedimientos y personas sujetas a los mismos. A partir del 4 de diciembre de 2021, será obligatorio emitir las facturas electrónicamente. En junio de 2022, será obligatorio emitir los informes de facturación al gobierno.

Para obtener más información, consulte la versión en inglés de las regulaciones y preguntas frecuentes sobre facturación electrónica que ha publicado recientemente la GAZT.

09.21.20

  • Información de la normativa
El Reino de Arabia Saudita se encuentra en vías de aprobar una normativa sobre facturación electrónica

El 17 de septiembre, la autoridad general de zakat e impuestos de Arabia Saudita publicó la propuesta de una normativa sobre facturación electrónica y ha solicitado ayuda a los expertos del sector para que den su opinión al respecto. Tungsten participa activamente en el proceso de consulta que concluye el 14 de octubre.

05.19.20

  • Información del tipo de IVA/IBS
El Reino de Arabia Saudita (RAS) anuncia un aumento del tipo base de IVA

El Reino de Arabia Saudita (RAS) anuncia un aumento del tipo base de IVA del 5 al 15 %. El Ministro de Finanzas, Al Jadaan, ha anunciado que a partir del 1 de julio de 2020 el tipo de IVA aumentará del 5 al 15 %.

01.01.18

  • Información del tipo de IVA/IBS
Arabia Saudita implementa el IVA

En febrero de 2016, el Consejo de Cooperación para los Estados Árabes del Golfo anunció que el Impuesto sobre el Valor Añadido (IVA) se implementaría en los estados del Golfo a partir del mes de enero de 2018.

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