The Zakat, Tax and Customs Authority has set criteria to select target establishments in the “nineteenth” group to implement the “linking and integration” phase of electronic invoicing. The authority explained that the nineteenth group “comprises all establishments whose revenue subject to value added tax during 2022 AD or 2023 AD exceeds 1.75 million riyals
The authority informed that it will inform all the targeted establishments in the nineteenth group, in preparation to link and integrate the electronic billing systems of these establishments with the (FATORA) system before September 30, 2025 AD.
The Zakat, Tax and Customs Authority stated that the second phase (linking and integration phase) requires additional requirements compared to the first phase (issuance and preservation phase), the foremost of which is the fatwa on taxpayers' electronic invoicing systems. To connect to the system. , Issuing electronic invoices based on a specific formula, and incorporating multiple elements into the bill also indicates that the obligation of the second phase of linking and integration will happen gradually and in groups, the authority will notify the remaining. Form the group directly at least six months before the specified date to link.
The Zakat, Tax and Customs Authority indicated that the second phase of electronic invoicing comes as an extension of the economic renaissance and digital transformation that the Kingdom is witnessing, and as a continuation of a success story that has seen the implementation of electronic invoicing. The first phase of , which achieved a number of positive results, the most prominent of which was raising the level of consumer protection throughout the Kingdom, the Kingdom praised the great awareness observed on the part of taxpayers and the speed of their response in implementing the first phase of the project.
It is noteworthy that the first phase of the electronic challan project (issuance and preservation phase) started its implementation on December 4, 2021 AD, for which taxpayers subject to electronic challan rules are required to issue challan through handwritten challan or text written on computer. Use will have to be stopped completely. Editing programs or analysis programs and ensuring that there is a technical solution for electronic invoicing that is compatible with the Authority's requirements, including ensuring that electronic invoices are issued with all elements including quick response codes (QR codes) and Have been saved. and other requirements.