ZATCA will require businesses with VAT revenues over SAR 750,000 from 2022–2024 to join the 23rd e-invoicing integration phase starting 27 June 2025.
The Saudi Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for selecting businesses in the 23rd group to implement the “linking and integration” phase of electronic invoicing on 27 June 2025.
This group includes all entities with VAT-taxable revenues exceeding SAR 750,000 during 2022, 2023, or 2024.
ZATCA will notify the targeted businesses ahead of the mandatory integration of their invoicing systems with the Fatoora platform by 31 March 2026. The second phase introduces new requirements, including system integration with Fatoora, issuing invoices in a specified format, and incorporating additional data elements.
The authority emphasised that the implementation will be gradual and conducted in groups, with notifications sent at least six months before each group’s integration deadline.
This phase follows the first stage of electronic invoicing, which began on 4 December 2021. This stage requires taxpayers to stop using handwritten or incompatible invoices and adopt compliant electronic invoicing solutions featuring QR codes and other mandatory elements.
ZATCA highlighted that the initiative supports Saudi Arabia’s broader economic transformation and digital progress, while enhancing consumer protection across the Kingdom. The authority praised the strong awareness and swift compliance observed during the initial phase.
