Resident taxable persons registered for VAT, plus third parties issuing tax invoices on behalf of a resident taxable person. B2B and B2G standard tax invoices go through clearance; B2C simplified tax invoices are reported within 24 hours. Non-resident taxable persons are OUT of scope of the E-Invoicing Regulation. Exports: invoice issued as normal, no clearance obligation on the foreign buyer side.
Two different regimes in one country: standard (B2B/B2G) invoices are CLEARED — they have no legal validity until ZATCA applies its stamp and the seller may not share them with the buyer beforehand — while simplified (B2C) invoices are only REPORTED within 24 hours and are stamped by the taxpayer's own solution using a registered cryptographic stamp identifier. Building one pipeline for both is the classic mistake. Also: the wave numbering created a false sense of a queue — with Wave 24 sitting at the VAT registration threshold, there is effectively nobody left to wait for a wave, so newly VAT-registered businesses should assume they are in scope. Non-residents are excluded from the e-invoicing regulation but that does not exempt them from KSA VAT invoicing rules generally.
4 of 6 are primary sources. Mandate dates move — treat this page as a starting point and confirm against the primary source before committing a plan.
A page is a starting point. A scoped analysis gives you the specification, the mapping and the effort — in weeks, not quarters.
