In some cases, an invoice may go into an approval process which can take up to 2 weeks after its generation. Which invoice issue date should be used?
Invoice Issue Date must be the date on which final Tax Invoice is generated. If there are internal processes for approvals, you may consider treating invoice as final only once all internal approvals are obtained, and then submit final invoice to ZATCA.
Please note that Tax Invoices may be issued within 15 days of the month following the month in which supply takes place. However, for Simplified Tax Invoices, taxpayers must report them to ZATCA within 24 hours of generation.