Riyadh - Mubasher: The Zakat, Tax and Customs Authority has set the criteria for selecting the targeted establishments in the "eighteenth" group to implement the "linking and integration" phase of electronic invoicing.

The Authority explained, today, Friday, that the "eighteenth" group included all establishments whose revenues subject to value-added tax exceed (2 million riyals) during the years 2022 or 2023, according to the Saudi Press Agency "SPA".

The Authority stated that it will notify all targeted establishments in the eighteenth group, in preparation for linking and integrating the electronic billing systems of these establishments with the (Fatura) system before August 31, 2025.

She added that the second phase (linking and integration phase) requires additional requirements than the first phase (issuance and preservation phase), most notably linking the electronic billing systems of taxpayers with the Fatura system, issuing electronic invoices based on a specific formula, and including a number of additional elements in the invoice, indicating that the obligation to implement the second phase (linking and integration) is done gradually and in groups, provided that the Authority notifies the subsequent groups directly before the specified linking date by at least six months.

The Zakat, Tax and Customs Authority indicated that the second phase of e-invoicing comes as an extension of the economic renaissance and digital transformation witnessed by the Kingdom, and as a continuation of the success story that began with the first phase of implementing e-invoicing, which achieved many positive results, the most prominent of which was raising the level of consumer protection throughout the Kingdom, praising the great awareness it witnessed from taxpayers and their rapid response in implementing the first phase of the project.

It is noteworthy that the first phase of the e-invoicing project (issuance and storage phase) began to be implemented on December 4, 2021, which obliges taxpayers subject to the e-invoicing regulations to completely stop using handwritten invoices or invoices written on computers via text editing programs or number analysis programs, and to ensure that there is a technical solution for e-invoicing that is compatible with the Authority’s requirements, in addition to ensuring that electronic invoices are issued and stored with all elements, including the QR Code and other requirements.