The Zakat, Tax and Customs Authority (ZTA) has announced the selection criteria for the 22nd group of businesses to implement the “Connect and Integrate” phase of Saudi Arabia’s e-invoicing system. This group includes businesses with VAT revenues exceeding 1 million SAR in 2022, 2023, or 2024.
The Authority will notify these establishments in preparation for integrating their e-invoicing systems with the Fatura platform before December 31, 2025. This second phase introduces additional technical requirements, such as a standardized invoice format and expanded invoice content, building on the first phase—which began in December 2021—by further supporting Saudi Arabia’s digital transformation and enhancing consumer protection.
