Determining the Selection Criterion for Group 24 Establishments for the Integration Phase of E-Invoicing
تحديد معيار اختيار منشآت المجموعة 24 لمرحلة الربط والتكامل للفوترة
ZATCA determined the selection criterion for the 24th group of establishments subject to the integration phase of e-invoicing, covering all establishments whose VAT-taxable revenues exceeded SAR 375,000 during 2022, 2023, or 2024. ZATCA will notify all targeted establishments in this group ahead of linking their e-invoicing systems with the Fatoora platform, before 30 June 2026. The integration phase requires additional requirements beyond the generation-and-storage phase, including linking taxpayers' systems with Fatoora, issuing invoices in a specified format, and including additional invoice elements, with compliance rolled out group by group and each remaining group notified at least six months before its linking date.
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