The Zakat, Tax and Customs Authority (ZATCA) has established the criteria for selecting establishments to be included in the thirteenth group for the “linking and integration” phase of electronic invoicing. ZATCA clarified that this group consists of all establishments with revenues subject to value-added tax exceeding 7 million riyals during the years 2022 or 2023.
ZATCA will notify all the targeted establishments in this group in preparation for connecting and integrating their electronic billing systems with the (Fatura) system, starting from January 1, 2025.
ZATCA also noted that the second phase (linking and integration) has more stringent requirements than the first phase (issuance and preservation). This phase involves connecting taxpayers’ electronic billing systems with the Fatura system, issuing electronic invoices in a specific format, and including additional elements in the invoices.
Furthermore, it is mentioned that the obligation in the second phase (linking and integration) will be implemented gradually and in groups. ZATCA will notify subsequent groups at least six months before their specified linking date.
