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.