Article 23 of the KSA Value Added Tax Law delegates the authority to the implementing Regulations to establish the comprehensive framework governing Tax Invoices. The Regulations are mandated to specify the precise content, form, and time periods for the issuance of these invoices. They will also outline the terms and conditions for using summarised or simplified Tax Invoices. Furthermore, the Regulations will determine the conditions for exempting a Taxable Person from issuing invoices for Exempt Supplies, the procedures for accepting different invoice forms, and the requirements for a Taxable Person to authorise a third party to issue invoices on their behalf.
Chapter 9 - Tax Invoices
Article 23
The Regulations shall determine the following:
The contents and form of Tax Invoices, and the time periods for the issuance thereof.
The terms and conditions required for the issuance of summarised or simplified Tax Invoices.
The terms and conditions for exempting a Taxable Person from the issuance of Tax Invoices for Exempt Supplies.
The conditions and procedures for accepting forms of invoices.
The conditions required for approving a Taxable Person's engagement of others to issue Tax Invoices on the Taxable Person's behalf.
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