

The Zakat, Tax, and Customs Authority has defined the criteria for selecting establishments in Group Nine for the “Linking and Integration” phase of e-invoicing.
This group includes all entities with revenues subject to VAT exceeding SAR 30 mln in either 2021 or 2022.
The Authority will notify these establishments to prepare for connecting their e-invoicing systems with the (Fatoora) system starting June 1, 2024.
The second phase, “Linking and Integration,” demands additional requirements compared to the first phase, “Issuance and Preservation.”
These include linking the establishments’ e-invoicing systems with the Fatoora system and issuing e-invoices in a specific format, incorporating several additional elements in the invoice.
The Authority plans to implement this phase gradually. It will inform the subsequent groups at least six months prior to scheduled linking date.
The second phase of e-invoicing represents a continuation of Saudi Arabia’s economic development and digital transformation.
The first phase, which began on December 4, 2021, marked a successful start, significantly enhancing consumer protection across the Kingdom.
The Authority commends the taxpayers’ awareness and prompt response in implementing this phase.
The initial phase required the total cessation of handwritten or computer-generated invoices using text editing.
It mandated the use of a technical e-invoicing solution compliant with the Authority’s requirements, including issuing and preserving all elements of e-invoices, such as QR Codes and other necessities.
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