Decree

Arabic

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 [20 November 2020], and based on paragraph (a) of article 6 of the aforementioned regulation, and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021], and its amendments, which includes the approval of 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 30,000,000 (thirty million) Riyals must commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the ninth phase of linking electronic invoicing systems with the systems of the authority—as of 1 June 2024 and until the latest of 30 September 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: 30/4/1445
Corresponding to: 14/11/2023

Published in Umm Al-Qura 5007 issued on 17 November 2023.