ZATCA clarified that it will notify all businesses in the 24th group to prepare for linking and integrating their e-invoicing systems with the Fatoora system by 30 June 2026.
The Zakat, Tax and Customs Authority (ZATCA) has defined the criteria for selecting businesses targeted in the 24th group to implement the “Linking and Integration” phase of e-invoicing. The authority explained that the 24th group includes all businesses with VAT-subjected revenues exceeding SAR 375,000 in 2022, 2023, or 2024.
This announcement was made by ZATCA on 26 September 2025.
ZATCA clarified that it will notify all businesses in the 24th group to prepare for linking and integrating their e-invoicing systems with the Fatoora system by 30 June 2026.
ZATCA added that the second phase — the “Linking and Integration” phase — requires additional requirements compared to the first phase — the “Issuance and Storage” phase — including linking taxpayers’ e-invoicing systems with the Fatoora system, issuing electronic invoices in a specified format, and including additional elements in the invoice.
The authority also noted that the second phase will be implemented gradually in groups, and remaining groups will be notified at least six months before their designated linking date.
The first phase of the e-invoicing project — the “Issuance and Storage” phase — began on 4 December 2021. It required taxpayers subject to the e-invoicing regulations to completely stop using handwritten invoices or invoices generated through computer programs like word processors or spreadsheet software.
Taxpayers had to ensure a technical e-invoicing solution compliant with ZATCA requirements and issue and store electronic invoices including all mandatory elements, such as the QR code and other requirements.
