Do I have to use the SDK?
It is not mandatory for Taxpayers to use the SDK. However, ZATCA encourages developers to use the SDK to ensure compliance with the E-Invoicing requirements for the QRcCode (required from 4 December, 2021) and XML (required starting from 1 January, 2023 onwards). Developers should also use the SDK for offline testing to reduce load on the Integration Sandbox.