How often should the tax invoices and the simplified tax invoices be submitted to the ZATCA portal?
should they be submitted at the end of each working day or they can be submitted weekly/ monthly?
For simplified tax invoices (usually issued by a business to a customer), a taxpayer can choose whether to report e-invoices to ZATCA before or after sharing with the buyer, as long as e-invoices are reported to ZATCA within 24 hours after invoice issuance.
For tax invoices (usually issued by a business to another business), a taxpayer should share e-invoices with ZATCA and have them cleared before sharing with the buyer.
For additional details, please refer to the resolution ( Click here )