L'Autorit\u00e9 g\u00e9n\u00e9rale saoudienne de la Zakat et des imp\u00f4ts (GAZT) a r\u00e9glement\u00e9 l'utilisation des factures \u00e9lectroniques dans le R\u00e8glement sur la facturation \u00e9lectronique. Dans le contexte des r\u00e9glementations du \u2018 R\u00e8glement sur la facturation \u00e9lectronique \u2019 publi\u00e9 par la GAZT, \u00e0 compter du 4 d\u00e9cembre 2021, l'utilisation des factures \u00e9lectroniques sera obligatoire dans tout le pays.<\/p>\n\n\n\n
Qui devrait utiliser la facture \u00e9lectronique en Arabie saoudite ?<\/strong><\/p>\n\n\n\n Les nouvelles r\u00e9glementations seront mises en \u0153uvre dans le domaine B2B et concerneront les contribuables r\u00e9sidant dans le pays. Elles concerneront \u00e9galement les tiers qui \u00e9mettent des factures pour le compte d'un contribuable assujetti \u00e0 la TVA.<\/p>\n\n\n\n D\u00e9finitions<\/strong><\/p>\n\n\n\n D\u00e9finitions et solutions techniques d\u00e9termin\u00e9es par GAZT dans le contexte de la facturation \u00e9lectronique :<\/p>\n\n\n\n Facture \u00e9lectronique<\/strong>: Une facture fiscale g\u00e9n\u00e9r\u00e9e dans un format \u00e9lectronique structur\u00e9 par des moyens \u00e9lectroniques.<\/p>\n\n\n\n Notes \u00e9lectroniques<\/strong>: Notes de d\u00e9bit et de cr\u00e9dit qui doivent \u00eatre \u00e9mises conform\u00e9ment \u00e0 la loi sur la TVA et \u00e0 son r\u00e8glement d'application, et qui sont \u00e9mises sous une forme \u00e9lectronique structur\u00e9e par des moyens \u00e9lectroniques.<\/p>\n\n\n\n Int\u00e9gration de syst\u00e8mes de facturation \u00e9lectronique<\/strong>Int\u00e9gration des syst\u00e8mes d'\u00e9mission des factures \u00e9lectroniques et des notes \u00e9lectroniques aux syst\u00e8mes de l'Autorit\u00e9 dans le but de partager les donn\u00e9es et informations conform\u00e9ment aux contr\u00f4les, exigences techniques et r\u00e8gles proc\u00e9durales qui seront approuv\u00e9s et publi\u00e9s par arr\u00eat\u00e9 du Gouverneur, sur la base des dispositions du pr\u00e9sent r\u00e8glement.<\/p>\n\n\n\n La solution technique permettant d'\u00e9mettre des factures \u00e9lectroniques et des notes \u00e9lectroniques devra pouvoir se connecter \u00e0 des syst\u00e8mes externes via l'interface de programmation d'applications (API).<\/p>\n\n\n\n La solution technique utilis\u00e9e pour l'\u00e9mission des Factures \u00c9lectroniques et des Notes \u00c9lectroniques est inviolable et doit inclure un m\u00e9canisme permettant de d\u00e9tecter toute alt\u00e9ration effectu\u00e9e par l'utilisateur ou par toute autre partie.<\/p>\n\n\n\n GAZT a d\u00e9termin\u00e9 deux \u00e9tapes pour la mise en place de la facture \u00e9lectronique. La premi\u00e8re sera la phase de pr\u00e9paration, la seconde sera l'introduction du nouveau syst\u00e8me de facturation.<\/p>\n\n\n\n Phase<\/strong>Dans un d\u00e9lai maximum de 12 mois \u00e0 compter de l'approbation des modalit\u00e9s de facturation, les entreprises devront recevoir une formation technique pour cr\u00e9er des factures \u00e9lectroniques, des notes de cr\u00e9dit et de d\u00e9bit dans un format structur\u00e9. Ces documents devront \u00eatre cr\u00e9\u00e9s au moyen d'une solution \u00e9lectronique. De plus, elles devront disposer d'une capacit\u00e9 de stockage \u00e9lectronique.<\/p>\n\n\n\n Stage<\/strong>Au 4 d\u00e9cembre 2021, toutes les entreprises assujetties \u00e0 la TVA doivent commencer \u00e0 \u00e9mettre et \u00e0 conserver des factures \u00e9lectroniques, des notes de cr\u00e9dit et de d\u00e9bit pour justifier la vente de biens et de services. L'\u00e9mission se fera par le biais du syst\u00e8me approuv\u00e9 par la GAZT pour les \u00e9changes d'informations \u00e9lectroniques.<\/p>\n\n\n\n D'autre part, la GAZT a annonc\u00e9 que les modalit\u00e9s, les d\u00e9tails et les m\u00e9thodes d'int\u00e9gration de la solution de facture \u00e9lectronique, ainsi que les phases de mise en \u0153uvre, seront publi\u00e9s dans un d\u00e9lai maximum de 180 jours \u00e0 compter de la date de publication dudit R\u00e8glement.<\/p>\n\n\n\n Le syst\u00e8me de facturation \u00e9lectronique servira de m\u00e9canisme de contr\u00f4le pour pr\u00e9venir l'\u00e9conomie informelle et l'\u00e9vasion fiscale dans le pays. Il contribue \u00e9galement \u00e0 promouvoir une concurrence plus \u00e9quitable sur le march\u00e9 et \u00e0 garantir les droits des consommateurs. \u00c0 cet \u00e9gard, la valeur de l'Arabie saoudite devrait s'am\u00e9liorer dans le contexte du march\u00e9 mondial.<\/p>","protected":false},"excerpt":{"rendered":" The Saudi Arabian General Authority of Zakat and Tax (GAZT) regulated the use of e-invoices in the Electronic Invoicing Regulation. In the context of regulations in the \u2018E-invoicing Regulation\u2019 published by GAZT, as of December 4, 2021, the use of e-invoices will be mandatory in the whole country. Who should use electronic invoice in Saudi 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Saudi Arabian General Authority of Zakat and Tax (GAZT) regulated the use of e-invoices in the Electronic Invoicing Regulation. In the context of regulations in the \u2018E-invoicing Regulation\u2019 published by GAZT, as of December 4, 2021, the use of e-invoices will be mandatory in the whole country. Who should use electronic invoice in Saudi\u2026","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pgxCJX-JZ","jetpack_featured_media_url":"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/05\/saudi-arabia-blog.avif","_links":{"self":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/2851","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/users\/263848013"}],"replies":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/comments?post=2851"}],"version-history":[{"count":6,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/2851\/revisions"}],"predecessor-version":[{"id":2858,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/posts\/2851\/revisions\/2858"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media\/2857"}],"wp:attachment":[{"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/media?parent=2851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/categories?post=2851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/docnova.ai\/fr\/wp-json\/wp\/v2\/tags?post=2851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}D\u00e9lais estim\u00e9s pour le d\u00e9but de la facturation \u00e9lectronique<\/h2><\/div>\n\n\n\n