The <a style="color: #800000;" href="https://zatca.gov.sa/ar/Pages/default.Zakat, Tax and Customs Authority announced the most important requirements of the second phase of e-invoicing, which includes linking taxpayers" e-invoicing systems with the Authority's system, <a style="color: #800000;" href="https://amlak. net.sa/34008/34008;" href="https://amlak.Stage One "Issuance and filing stage".
<The Authority confirmed the start of applying the second phase of electronic billing as of yesterday, Sunday, January 1, 2023 on the establishments that were selected within the first group, after these establishments completed the necessary requirements to complete this phase, and the Authority indicated that the establishments that started linking their electronic billing systems with the "FATURA" platform were selected based on the criterion of the size of revenues subject to VAT for 2021, for establishments with revenues exceeding three billion riyals.
<This phase aims to link and integrate the e-invoicing systems of taxpayers subject to the e-invoicing regulation with the "Fatora" platform, where the Authority worked to notify the targeted establishments to complete the procedures for the application of the second phase of e-invoicing "linking and integration phase" six months before the application.
The Authority is working to apply this phase to establishments gradually and in groups, where it will notify subsequent groups directly at least six months before the scheduled date of linking.
