The Saudi Zakat, Tax, and Customs Authority (ZATCA) has announced updated compliance criteria for the 17th group of businesses required to join the e-invoicing system as part of their broader effort to digitalise the tax system and increase VAT compliance.
Businesses with VAT-taxable revenues over SAR 2.5 million in 2022 or 2023 now fall within the scope of this phase, which mandates full integration with ZATCA’s FATOORA Platform by 31 July 2025. This step requires e-invoices to follow a designated format, include additional data fields, and incorporate QR codes, as well as adhere to updated storage requirements.
ZATCA is providing affected businesses with a six-month notice before their specific compliance date, giving them time to adjust and prepare.
The authority is encouraging early preparation and reminds taxpayers that non-compliance could lead to penalties.
