於2020年12月4日，扎•卡特、税务和海关总局 (ZATCA) 发布了关于沙特阿拉伯电子发票应用之规定。电子发票是指通过电子方式把开具纸质发票和票据电子化，允许买卖双方通过结构化电子格式开具和处理发票、贷记票据和借记票据。电子发票有望提高交易效率、减少影子经济以及打击商业掩盖行为。电子发票分两个阶段实施。第1阶段及第2阶段分別自2021年12月4日及2023年1月1日起生效。
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