The Zakat, Tax and Customs Authority has defined the criteria for selecting the targeted establishments in the seventeenth group to apply the “linking and integration” phase of electronic invoicing.

The Authority explained that the seventeenth group includes all establishments whose VATable revenues exceed (2.5 million riyals) during 2022 or 2023.

The Authority stated that it will implement the "linking and integration" phase of e-invoicing. The Authority stated that it will notify all targeted establishments in the seventeenth group, in preparation for linking and integrating the electronic invoicing systems of these establishments, with the (FATURA) system before July 31, 2025.

<It added that the second phase (the linking and integration phase) entails additional requirements than the first phase (the issuance and filing phase), most notably linking taxpayers' electronic billing systems with the Fatora system, and issuing electronic invoices based on a specific format. and the inclusion of a number of additional elements in the invoice, indicating that the second phase (linking and integration) is done in a deliberate manner The Authority shall inform subsequent groups directly at least six months before the scheduled date of connection.

She pointed out that the second phase of e-invoicing comes as an extension of the economic renaissance and digital transformation witnessed by the Kingdom, and a continuation of a success story that began with the first phase of the application of e-invoicing, which achieved many positive results, most notably raising the level of consumer protection throughout the Kingdom, praising the great awareness of taxpayers and their quick response in applying the first phase of the project.

It is worth mentioning that the second phase of e-invoicing comes as an extension of the economic renaissance and digital transformation witnessed by the Kingdom. It is noteworthy that the first phase of the e-invoicing project (the issuance and preservation phase) started on December 4, 2021, which obligates taxpayers subject to the e-invoicing regulation to completely stop using handwritten invoices or invoices written by computers through text editing programs or number analysis programs, and to ensure that there is a technical solution for electronic invoicing that is compatible with the Authority's requirements, in addition to ensuring that electronic invoices are issued and saved with all elements, including QR Code and other requirements.

The first phase of the e-invoicing project (the issuance and preservation phase) was implemented on December 4, 2021.