تدعم برامج باى سمارت المحاسبية اصدار الفواتير الالكترونية بشروط هيئة الزكاة والدخل السعودية ……….  ولمزيد من المعلومات

Saudi Electronic Invoice System – [

The Kingdom of Saudi Arabia is now witnessing a state of controversy and rumors among all citizens about the electronic billing system, especially the groups that the government obligated them to implement the automated billing system.

Therefore, we present to you in several lines the most prominent and most important information about this system, from the definition and implementation procedures to the conditions and features, to resolve controversies and discredit rumors in actuality, as well as to reassure everyone’s hearts.

(First) Definition of the electronic invoice system: -

It is the same legal document or official receipt through which the purchase and sale of goods and services are proven – in what has been known since time immemorial as invoices – but in a completely electronic form. That is, it is not written in pen ink, and it does not exist and does not exist on tangible papers that are circulated by hands, but rather they are prepared, written and signed, as well as approved and saved automatically, using only the computer, programming systems and internet networks.

Procedures for executing the electronic invoice in the Kingdom of Saudi Arabia:-

Since thinking began to implement the electronic invoice system in the Kingdom of Saudi Arabia, an organized plan for implementation has been drawn up from issuance and preservation to approval and integration, in which the mechanism and date are specified within a period of time exceeding two years, that period starts from the end of the current year, specifically in December 2021 and ends In January of the year 2023. The implementation procedures during the mentioned period were divided into two phases:-

  • The first phase: – during which the issuance and preservation of electronic bills will be imposed, and it officially begins in the first days of December 2021 for a full year.
    The second stage:- It will be decided upon immediately after the completion of the implementation of the procedures prescribed in the first stage, that is, about a year after the date of the announcement of the first stage. This means that the procedures for the second phase will be started specifically on January 1, 2023. The procedures that will be implemented during this phase are the adoption of linking and integration with the authority responsible for issuing invoices and collecting taxes in the Kingdom, which is the General Authority for Zakat.
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Requirements for implementing the first and second phases of the electronic invoice implementation procedures:

After setting the system procedures and the mechanism for its implementation, the General Authority for Zakat in the Kingdom of Saudi Arabia identified a set of requirements for each stage of those who were obligated to apply the electronic invoice. The requirements for the first stage are as follows:-

First of all, the person subject to the application of the electronic invoice system should stop writing manual invoices completely.
Then, he starts preparing all invoices for the electronic application on the QR-Code and adding a number to register for value added (for people only whose invoices include value added tax).
This stage also requires issuing invoices in the specified format, which is XML – A-3.
In addition to bringing the digital seal of approval, which is an encryption function.

As for the requirements for the implementation of the second stage: – Of course, all the requirements mentioned in the first stage are also applied in the second stage, but with an additional requirement, which is linking and integration with the systems of the General Authority for Zakat.

General conditions for issuing electronic bills in the first stage:-

As we mentioned earlier, the first stage is in which a set of regulated procedures is implemented, namely issuance and preservation. Therefore, it has become important that the invoice conform to some conditions in order to be approved for issuance and consequently to be saved. And now we present to you the most prominent of these conditions set by the General Authority for Zakat for keeping and issuing invoices in the following points:-

The first condition: – The use of an electronic system for issuing and keeping invoices, which can be integrated with the system of the General Authority for Zakat.
The second condition: The software used in writing invoices must be compatible with the draft law. In other words, the electronic invoice must not contain any prohibited features. In addition to being able to create sufficient fields for the minimum data that the authority stipulated to be available in the invoice format. As well as the need to be able to generate a QR code.
The third condition: – It is related to the contents of the electronic invoice format. Where the regulation specified some of the basic items that must be available in the invoices to be approved electronically, which are the following:
First, a special item specifying the type of electronic invoice. For example, it may be a tax, customs, simplified, value added invoice…etc.
Then write the invoice serial number, which is the invoice arrangement number for other invoices, which is placed to distinguish the invoices from each other.
Enable QR Code mode.
The invoice format must also contain the date of issue.
Also, it is necessary to have a place on the invoice to write information about the merchant or the owner of the invoice, such as his name and address.
It is also required that the form also contain the tax number of the electronic invoice.
In addition to a box describing the good or service for which the invoice was created, and among the elements to be mentioned in the description, the price of the good or service and the quantity sold.
And certainly, the most important items of the issuance formula are to clarify the financial figures of the invoice (the total amount of the good or service does not include value-added tax –
Amount of value added tax – the value of the invoice after calculating the total price including value added tax).

Therefore, if all these conditions are met in the electronic invoice system in the first stage, it will be accepted to move to the second stage. Then the validity of the invoice and its approvability will also be tested in the second stage, according to a set of conditions, the most important of which will now be listed.

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Conditions for the second stage (connection and integration):-

And because this stage involves linking and integration with the General Authority for Zakat, Taxation and Customs, the following is required:

First, the person subject to the electronic invoice system must consolidate the process of integration and linkage with the authority. Then comes the role of the authority, and it sends a notification to all target groups to start implementation.
Second, it is required at this stage to issue all electronic invoices in a format that is compatible with electronic systems, which is XML.
It is noteworthy that the authority will determine other conditions for accreditation at this stage. But when the time approaches to start implementing its procedures.

هذه المرحلة يتم فيها الربط والتكامل مع الهيئة العامة للزكاة والضريبية والجمركية

Subject to the electronic invoice system in the Kingdom of Saudi Arabia:-

As a result of the many benefits that the electronic invoice system contains, including facilitating tax collection processes, reducing the economy, and eliminating tax evasion, the government of the Kingdom of Saudi Arabia has subjected some groups to the application of the electronic invoicing system by compulsion. These categories include

All those who are subject to value added tax, except for merchants who are not residing in the Kingdom.
Kharijites from the Kingdom, but they were charged by those charged with paying VAT to issue a tax invoice on their behalf.

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The advantages of applying the electronic invoice for subject traders and investors:-

At the conclusion of our article, after we have clarified everything related to electronic bills from the general concept, application procedures, stages and dates of implementation in addition to the terms of each stage, and the persons subject to the application of the electronic system other than billing with mandatory imposition.. We answer you a question that is sure to come to everyone’s minds Since the beginning of the article, what is the benefit or advantage that the subject of the electronic invoice system will obtain in order to seek to implement it?! In fact, the electronic billing system is considered an important achievement in the history of electronics and programming technology. It benefits both government agencies responsible for collecting taxes, consumers of goods and services, as well as merchants and business owners. Its advantages for traders and accountants are:

Save time that was consumed in preparing paper bills.
Reduce costs by saving money that was wasted on ink and papers.
Achieving justice and equality for all by ensuring that all pay the prescribed taxes without evasion.
Facilitate the processes of keeping invoices and reduce the risks that were occurring in the papers, for example the paper wilt or cut unintentionally.

For this reason, everyone should hurry now to submit the first phase of the electronic invoice issuance process before it is too late.

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