This Governor Decision establishes the controls, requirements, technical specifications, and procedural rules for implementing the KSA E-Invoicing Regulation. It details a two-phase rollout: the Generation Phase, effective 4 December 2021, and the Integration Phase, beginning 1 January 2023. The Decision applies to all persons subject to Article 3 of the E-Invoicing Regulation and clarifies the issuance of Tax Invoices and Simplified Tax Invoices under Article 53 of the VAT Implementing Regulation. It mandates specific technical requirements for e-invoicing solutions, including data formats, cryptographic stamps, UUIDs, and record-keeping rules under Article 66.