In KSA, the second phase of electronic invoicing which is also known as the ‘’Integration Phase ‘’, will come into effect from January 2023. Integration Phase will include the introduction of new technical and business requirements for electronic invoices, and the integration of these requirements with ZATCA’s systems. The format in which electronic invoices must be generated will be either in XML format or as a PDF/A-3 invoice file with embedded XML. The generated invoices will be transmitted to the ZATCA’s platform and will be provided with a cryptographic stamp and a hash value as a Universally Unique Identifier (UUID). While QR code was optional on B2B invoices in the Generation Phase, it will become mandatory from Phase 2 to add QR code to e-Invoices. Electronic invoices must be stored offline and locally. Since the Implementation Phase will be rolled out in waves, taxpayers who are under the obligation of compliance will be notified 6 months in advance by ZATCA to complete the technical requirements. All taxable persons who are subject to VAT and third parties issuing tax invoices on behalf of the taxpayers will be under the scope of the regulations.