The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for the 19th group in the linking and integration phase of e-invoicing, which requires the targeted entities to link their e-invoicing systems to the Fatura platform by 30 September 2025. This second phase introduces stricter requirements compared to the first phase, such as mandatory system integration, the issuance of e-invoices in a specific format and the inclusion of additional invoice elements.
ZATCA will notify each group at least six months prior to their integration deadline to ensure a phased implementation. The second phase follows the launch of the first phase on 4 December 2021, which mandates the use of technical e-invoicing solutions and disables handwritten or manually generated invoices. The initiative aims to strengthen digital transformation, improve consumer protection and align with the country’s economic modernisation efforts.
