he Zakat, Tax, and Customs Authority (ZATCA) has established the criteria for selecting targeted establishments in the 15th group to implement the "linking and integration" phase of e-invoicing. ZATCA said that the 15th group includes all establishments whose revenues subject to value-added tax exceeded SAR 4 million during 2022 or 2023. The authority will notify all targeted establishments in the 15th group in preparation for linking and integrating their e-invoicing systems with the "Fatura" system starting March 1, 2025. ZATCA stressed that the second phase, linking and integration, will be implemented gradually and in groups, with additional requirements compared to the first phase, which is issuance and preservation. These requirements include linking taxpayers' electronic billing systems with electronic invoicing (e-invoicing), issuing e-invoices based on a specific formula, and including several additional elements in the invoice. The authority will notify subsequent groups directly at least six months before the specified date for linking. The authority also acknowledged the success of the first phase of electronic billing (e-billing), which was part of the Kingdom's economic renaissance and digital transformation. This success story, which began with the first phase of implementing e-billing, achieved many positive results, the most prominent of which was raising consumer protection throughout the Kingdom. The authority praised the great awareness it saw from taxpayers and their rapid response in implementing the project's first phase Source: Saudi Press Agency
