Issued on: 1 Rabi Al-Awwal 1447
Corresponding to: 24 August 2025
Published in Umm Al-Qura 5104 issued on 2 September 2025.
Author: Decree
The Board of Directors of the Transport General Authority,
based on the powers entrusted to it by law,
after perusal of the Law of Carriage by Land on Roads issued by Royal Decree D/188 dated 24 Sha’ban 1446 [23 February 2025],
and after perusal of the System of the Transport General Authority issued by Council of Ministers Decision 323 dated 14 Ramadan 1434 [22 July 2013] and its amendments,
and after deliberation,
the board hereby decides by circulation the following
First
The Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes is hereby adopted in accordance with the form attached.
Second
The Mechanism for Rectifying the Status of Carriage by Land Establishments in Accordance With the Provisions of the Law of Carriage by Land on Roads and the Executive Regulation for Heavy Goods Transport Activities for Commercial and Non-Commercial Purposes is hereby adopted in accordance with the form attached.
Third
The provisions of the regulation and the mechanism referred to in clauses First and Second of this decision hereby apply from the date of their publication in the official gazette.
May Allah provide success.
Issued on: 1 Rabi Al-Awwal 1447
Corresponding to: 24 August 2025
Published in Umm Al-Qura 5104 issued on 2 September 2025.
The Governor of the 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 [18 November 2020] and 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 subject to the electronic invoicing regulation whose annual revenues subject to value-added tax for the year 2022, 2023, or 2024 exceed 375,000 (three hundred and seventy-five thousand) Riyal shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—the 24th phase of linking electronic invoicing systems with the systems of the authority—as of 1 April 2026, and at the latest 30 June 2026.
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: 1 Rabi Al-Awwal 1447
Corresponding to: 24 August 2025
Published in Umm Al-Qura 5110 issued on 26 September 2025.
Issued on: 1 Rabi Al-Awwal 1447
Corresponding to: 24 August 2025
Published in Umm Al-Qura 5104 issued on 2 September 2025.