ZATCA’s Announcement on the 13th Group for E-Invoicing 

Type: Regulation Update

ZATCA has established criteria for the 13th group in the “linking and integration” phase of e-invoicing. This group includes establishments with VAT-subjected revenues exceeding 7 million riyals in 2022 or 2023. Notifications for these establishments will be sent to prepare for system integration with Fatura starting January 1, 2025. The second phase has more stringent requirements than the first, including specific invoice formatting and additional elements. Implementation will be gradual, with ZATCA notifying each group at least six months in advance. 

 

Effective date: January 1st, 2025

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