The Zakat, Tax and Customs Authority (ZATCA) has set the criteria for selecting targeted establishments in the 'twenty-fifth' group to implement the 'integration and linking' phase of e-invoicing, explaining that the group includes all establishments whose taxable revenues exceed (SAR 187,500) during the years 2022, 2023, 2024, or 2025.

The authority stated that it will notify all targeted establishments in the 'twenty-fifth' group, in preparation for linking and integrating their e-invoicing systems with the 'Fatoora' system as of February 1, 2027.

It added that the second phase – the integration and linking phase – requires additional requirements compared to the first phase – the issuance and preservation phase – most notably linking the taxpayers' e-invoicing systems with the Fatoora system, issuing e-invoices based on a specific format, and including a number of additional elements in the invoice. It noted that compliance with the second phase – integration and linking – is implemented gradually and in groups, with the authority informing the remaining groups directly at least six months before the specified linking date.

ZATCA pointed out that the second phase of e-invoicing comes as an extension of the economic renaissance and digital transformation witnessed by the Kingdom, and as a continuation of a success story that began with the first phase of e-invoicing, which achieved many positive results, most notably raising the level of consumer protection across the Kingdom, praising the high awareness it observed from taxpayers and their prompt response in implementing the first phase of the project.

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