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الدليل المبسط لمتطلبات الفوترة الإلكترونية (فاتورة) بحسب : هيئة الزكاة والضريبة والجمارك

خط المقالة

مقدمة الدليل :

تعمل هيئة الزكاة والضريبة والجمارك على تطبيق الفوترة الإلكترونية )فاتورة( بشكل إلزامي اعتبارًا من 4 ديسمبر 2021 م، على كافة المكلفين الخاضعين لضريبة القيمة المضافة )باستثناء المكلفين غير المقيمين بالمملكة( بالإضافة إلى أي أطراف أخرى تقوم باصدار الفواتير الضريبية نيابة عن المورد الخاضع للضريبة، وذلك كحل رقمي متكامل يتم فيه إصدار الفواتير وتعديلها بشكل إلكتروني تام.

وسبق وأعلنت الهيئة في ديسمبر 2020 م عن لائحة الفوترة الإلكترونية وأوضحت فيه المقصود بهذا النظام، وعناصره الرئيسية، والمتطلبات الأساسية لإصدار الفاتورة الإلكترونية وحفظها عبر نظام إلكتروني. وسيوضح هذا الدليل بشكل مبسط متطلبات الفوترة

الإلكترونية )فاتورة( بشكلها التفصيلي، ليتمكن كافة المكلفين الخاضعين للائحة الفوترة الإلكترونية من الاستعداد وتهيئة أنظمتهم لتكون قادرة على إصدار وحفظ وتعديل الفواتير بطريقة إلكترونية منظمة.

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