The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
after perusal of the Electronic Invoicing Regulation issued by the board of directors of the authority Decision 2-6-20 dated 4 Rabi Al-Thani 1442 [18 November 2020],
based on article 6(a) of the mentioned regulation,
and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021] and its amendments, including the approval of the controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the Electronic Invoicing Regulation,
hereby decides
First
Taking into account the provisions of the commitment decisions to link the electronic invoicing systems previously issued by the authority, all persons registered with the authority for value-added tax purposes before the date of entry into force of this decision whose revenues exceed 187,500 (one hundred and eighty-seven thousand and five hundred) Saudi Riyals, and who are subject to the electronic invoicing regulation, shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—as phase 25 of linking electronic invoicing systems with the systems of the authority—as of 1 February 2027.
Second
The authority shall notify persons who meet the criteria stipulated in clause First of this decision using the means of communication approved by the authority within the specified time period.
Third
This decision must be communicated to those required to implement it, and comes into force on the date of its publication in the official gazette.
May Allah provide success.
Governor
Suhail bin Mohammed Abanmi
Issued on: 7 Safar 1448
Corresponding to: 21 July 2026
Published in Umm Al-Qura 5174 issued on 24 July 2026.