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Starting the implementation of electronic billing for establishments with revenues exceeding 7 million riyals on January 1, 2025

Zakat, Tax and Customs Authority

The Zakat, Tax and Customs Authority has set the criteria for selecting the targeted establishments in the thirteenth group to implement the “connection and integration” phase of electronic invoicing. The Authority explained that the thirteenth group includes all establishments whose revenues subject to value-added tax exceed 7 million riyals during the years 2022 or 2023.

The Authority indicated that it will notify all targeted facilities in this group, In preparation for linking and integrating its electronic billing systems with the “Fatura” system, starting from January 1, 2025.

The Authority added that the second phase, “the linking and integration phase,” requires additional requirements than the first phase, “the issuance and preservation phase.” The most prominent of which are:

  • Linking the taxpayers’ electronic billing systems with the “Fatora” system.
  • Issuing electronic invoices in a specific format.
  • Include additional items on the invoice to ensure full compliance.

The Authority also confirmed that the second phase will be implemented gradually according to groups. The Authority will notify the targeted facilities at least six months before the connection date.

https://www.okaz.com.sa/economy/international/2182882

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