KSA: ZATCA Implements the Integration Phase of E-invoicing

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Riyadh January 3, 2023:

The Zakat, Tax, and Customs Authority (ZATCA) has begun applying the second phase of E-invoicing ‘Integration Phase’ since January 1, 2023, to the enterprises that were chosen within the first group which met the conditions necessary to complete this phase.

The Authority stated that the enterprises that began to connect their E-invoicing systems with the Fatoora platform were chosen based on the level of revenues subject to VAT for the year 2021 whose revenues exceed 3 billion Riyals.

ZATCA stressed that this phase aims to link and integrate the E-invoicing systems of taxpayers subject to the E-invoicing regulations with the Fatoora platform, as the Authority worked to notify the targeted enterprises to complete the procedures for applying the second phase of e-invoicing six months before the application.

In addition, the Authority claimed that the second phase has additional requirements, most notably connecting taxpayers’ electronic invoicing systems with the Authority’s system, issuing electronic invoices using a specific format, and including a number of additional elements in the invoice. The Authority is striving to impose this phase gradually and in groups, and it will directly inform the succeeding groups at least six months prior to the integration date.

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