Decree

Arabic

Governor of the Zakat, Tax, and Customs Authority Decision 800 dated 6 Muharram 1445

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 attached regulation,

and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021], and its amendments, which approved the controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the Electronic Invoicing Regulation,

hereby decides

First

All persons subject to the Electronic Invoicing Regulation whose annual revenues subject to value-added tax for the year 2021 or the year 2022 exceed 50,000,000 (fifty million) Riyals must commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the seventh stage of linking electronic invoicing systems with the systems of the authority—as of 1 February 2024 and until the latest of 31 May 2024.

Second

The authority shall notify persons who meet the criteria stipulated in 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 on the official gazette.

May Allah provide success.

The Governor
Suhail bin Mohammed Abanmi

Issued on: 6/1/1444
Corresponding to: 4/8/2022

Published in Umm Al-Qura 4991 issued on 28 July 2023.