The Governor of the Zakat, Tax, and Customs Authority
Based on the powers granted to him by law
And after reviewing the Electronic Invoicing Regulation, issued by the Authority's Board of Directors Decision No. (2-6-20) dated 4/4/1442 AH, and based on paragraph (A) of Article Six of the aforementioned regulation, and after reviewing Administrative Decision No. (19821) dated 15/10/1442 AH, and its amendments, which includes the approval of the controls, requirements, technical specifications, and procedural rules necessary for the implementation of the provisions of the Electronic Invoicing Regulation.
It is decided as follows:
First: Taking into account what is stipulated in the decisions regarding the obligation to link electronic invoicing systems issued by the Authority previously, all persons subject to the Electronic Invoicing Regulation whose annual revenues subject to Value Added Tax for the year 2022 or 2023 exceed (1,750,000) one million seven hundred and fifty thousand Riyals, are obliged to link their electronic invoicing systems and send electronic invoices and electronic notices and share their data with the Authority - as the nineteenth phase of linking electronic invoicing systems with the Authority's systems - starting from 1 July 2025 until no later than 30 September 2025.
Second: The Authority shall notify the persons who meet the criteria set forth in this decision using the communication means approved by the Authority within the specified time period.
Third: This decision shall be communicated to those required to implement it, and it shall take effect from the date of its publication in the official gazette.
And may God grant success.
The Governor
Suheil bin Mohammed Abanami