The Zakat, Tax, and Customs Authority has set the criteria for selecting establishments in the 15th group to implement the “linking and integration” phase of electronic invoicing. This phase will start on March 1, 2025, and involves more advanced requirements than the first phase, which focused on issuing and storing invoices. The new phase requires businesses to link their electronic billing systems with the Fatura system, issue invoices in a specific format, and include additional elements in the invoices. The transition to this phase will be gradual, with each group being notified at least six months before their scheduled start date.
The Authority emphasized that this second phase is part of Saudi Arabia’s broader economic and digital transformation, following the successful implementation of the first phase, which began on December 4, 2021.
The first phase mandated that taxpayers stop using handwritten or manually created invoices and adopt technical solutions that comply with the Authority’s requirements, including features like QR codes. The shift to e-invoicing has improved consumer protection across the Kingdom and demonstrated strong taxpayer awareness and compliance.
