This Decision of the ZATCA Board of Directors, No. (2-7-21), introduces significant amendments to Article 53 of the VAT Implementing Regulations, focusing on Tax Invoices. The Decision clarifies the specific cases requiring the issuance of full Tax Invoices, such as supplies to other taxable persons, intra-GCC supplies, and exports. It updates the rules for issuing invoices by a third-party or a customer on behalf of the supplier. Furthermore, it revises the criteria and content requirements for Simplified Tax Invoices and summary invoices, refining timelines for their issuance to ensure alignment with current compliance standards.