Glossary · Ground transport
What is E-invoicing?
E-invoicing (electronic invoicing)
Issuing invoices as structured, machine-readable documents — commonly UBL XML — that a tax authority can validate, rather than as a PDF alone. In a clearance model the authority approves the invoice before it is issued; in a reporting model it is sent shortly after. Saudi Arabia's ZATCA Phase 2 uses both: standard (B2B) invoices are cleared and simplified (B2C) invoices are reported.
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