E-invoicing is a method designed to transition the invoicing process from a paper-based system to a digital one. This process facilitates the exchange and handling of invoices, credit notes, and debit notes in a well-organized electronic format between both buyers and sellers. It is accomplished through the utilization of an integrated e-invoicing solution.

E-invoicing will roll out in two stages: Phase One, called the Generation phase, was enforced beginning December 4, 2021. Phase Two, known as the Integration phase, is scheduled to commence on January 1, 2023, with a phased approach targeting specific taxpayer groups. 

The requirement phasing is summarized here​ (Click to see). For additional details, please check the simplified guideline​​

All the data fields that are visible on the human readable form of the invoice must be in Arabic. VAT Regulations require the Tax Invoices and Simplified Tax Invoices (along with corresponding credit notes or debit notes) to be in Arabic mandatorily.  Invoice can be bilingual and include English as well.

E-invoices should be issued for all tax invoices, including export sales and other zero-rated supplies. Credits and debit notes should also be provided electronically. However, e-invoicing is not applicable for exempt supplies, the import of goods, and supplies under the reverse charge mechanism.