The Zakat, Tax and Customs Authority (ZATCA) invited establishments subject to the E-Invoicing Regulation included in the first wave of the second phase of e-invoicing implementation, whose revenues are no less than SAR 3 billion, to complete the requirements of this phase, with 74 days remaining until its implementation date, as it will come into effect on January 1, 2023.
ZATCA explained that the second phase (integration phase) will be implemented in waves, as it will notify the targeted establishments in each wave six months prior to the enforcement date. It indicated that the selection criterion for the first wave was based on the volume of revenues subject to Value Added Tax for the year 2021 for establishments exceeding SAR 3 billion in revenues. ZATCA emphasized that the integration phase aims to link taxpayers' e-invoicing systems with the Fatoorah platform of the Zakat, Tax and Customs Authority.
ZATCA urged targeted companies to complete internal preparations in coordination with e-invoicing solution and service providers to ensure compliance with integration requirements.
ZATCA also confirmed that it is working to provide full support to all taxpayers to complete all requirements of this phase through direct support to answer inquiries via the website through guidelines, educational materials, and awareness videos, in addition to providing a dedicated platform for e-invoicing solution providers containing all technical requirements, as well as holding specialized workshops for establishments to support taxpayers in complying with the requirements of the second phase.
ZATCA invited taxpayers subject to e-invoicing to contact it for any inquiries through the Unified Contact Center (19993), which operates 24/7, via the "Ask ZATCA" account on X (formerly Twitter) (@ZATCA_Care), via email (info@zatca.gov.sa), or through live chats on the website (zatca.gov.sa).