Decree

Arabic

The Governor of Zakat, Tax and Customs Authority,

based on the powers granted 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 [19 November 2020],

based on article 6(a) of the aforementioned regulation,

and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021] and its amendments, including 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 subject to the electronic invoicing regulation whose annual revenues subject to value-added tax for the year 2022 or for the year 2023 exceed 1,750,000 (one million seven hundred and fifty thousand) Riyals shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the fourteenth stage of linking electronic invoicing systems with the systems of the authority—as of 1 July 2025, and until the latest of 30 September 2025.

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 in the official gazette.

May Allah provide success.

Governor
Suhail bin Mohammed Abanmi

Issued on: 22 Jumada Al-Thani 1446
Corresponding to: 23 December 2024

Published in Umm Al-Qura 5063 issued on 5 January 2025.