RIYADH — The Zakat, Tax, and Customs Authority has outlined three main steps for taxpayers who are subject to the E-invoicing (FATOORAH) regulation. Those steps will enable them to comply with the requirements of the first phase of E-invoicing, which will be enforced starting Dec. 4, 2021. The three steps are: Stop issuing handwritten invoices, or invoices issued manually through text editing softwares, ability to generate and store the invoices electronically through a compliant E-invoicing system which can be a cash register machine, a cloud system, or an enterprise resource planning software (ERP). Additionally, the simplified tax invoices must include a QR code, and the tax invoices must include the VAT number of the buyer if the buyer is a registered VAT taxpayer. The Authority endeavors to smoothly introduce the implementation of E-invoicing, which will be effective by Dec. 4, this year, through announcing steps and requirements, and continually informing taxpayers who are subject to the E-invoicing regulation.