Article 1
Definitions
The following words and phrases - wherever mentioned in the Regulation - shall have the meanings ascribed to each of them unless the context provides otherwise:
Electronic Invoice | : | A tax invoice that is generated in a structured electronic format through electronic means. A paper invoice that is converted into an electronic format through copying, scanning, or any other method is not considered an electronic invoice for the purposes of this Regulation. |
Electronic Notes | : | Debit and credit notes that must be issued in accordance with the VAT Law and its Implementing Regulation, and which are issued in a structured electronic format through electronic means. Paper notes that are converted into electronic format through copying, scanning, or any other method, are not considered electronic notes for the purposes of this Regulation. |
Integration of electronic invoicing systems | : | Integrating the systems for issuing electronic invoices and electronic notes with the Authority systems with the aim of sharing data and information in accordance with the controls, technical requirements and procedural rules that will be approved and issued by a Governor resolution based on the provisions of this Regulation. |
Persons obligated to issue Electronic Invoices and Electronic Notes | : | Persons subject to this Regulation as stated in Article 3 of it. |
The Regulation | : | The E-invoicing Regulation issued by a decision of the Authority board of directors regarding issuing Electronic Invoices and Electronic Notes. |
The Governor | : | The Governor of the General Authority of Zakat and Tax. |
Except for what is stated in paragraph A of this article, words and phrases contained in this Regulation shall have the meanings ascribed to each of them under the VAT Unified Agreement of the Cooperation Council for the Arab States of the Gulf, the VAT Law and the VAT Implementing Regulation.