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 board of directors of the authority Decision 2-6-20 dated 4 Rabi Al-Thani 1442, and 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, which include 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 subject to the electronic invoicing regulation whose annual revenues subject to value added tax for the year 2022 or for the year 2023 exceed 15,000,000 (fifteen million) Riyals shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notifications, and sharing their data with the authority—as phase eleven of connecting electronic invoicing systems with the systems of the authority—as of 1 November 2024, and at the latest 31 January 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: 15/10/1445
Corresponding to: 24/4/2024
Published in Umm Al-Qura 5030 issued on 3 May 2024.