This E-invoicing Regulation, issued by the ZATCA Board of Directors, establishes the definitive terms and requirements for electronic invoices and notes for VAT purposes in Saudi Arabia. Acting as an integral part of the VAT Implementing Regulation, it clarifies provisions under Articles 53, 54, and 66 thereof, and Chapter 16 of the VAT Law. The regulation defines an electronic invoice as a structured electronic document, excluding scanned paper copies. It mandates that resident taxable persons must use tamper-proof technical solutions capable of API integration and adhere to specific cybersecurity standards, empowering the Governor to set implementation timelines.