The ZATCA has set criteria for selecting establishments in the "Twenty-Fourth Group" for electronic invoicing integration. Notifications will go to those with VAT revenues over SAR 375,000 by June 30, 2026. The second phase includes linking systems to Fatura and issuing specific invoice formats. The first phase started on December 4, 2021, requiring taxpayers to stop using handwritten invoices and comply with e-invoicing rules.
Saudi Arabia: ZATCA Sets Rules for 24th Group in E-Invoicing Rollout
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Author: Ema Stamenković
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Content accuracy validation date:
10.10.2025
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The Zakat, Tax, and Customs Authority (ZATCA) has established criteria for selecting establishments in the "Twenty-Fourth Group" for the "Connect and Integrate" phase of electronic invoicing. This group includes all establishments with value-added tax revenues exceeding SAR 375,000 in 2022, 2023, or 2024.
ZATCA will notify all targeted establishments in this group to prepare for integrating their electronic invoicing systems with the "Fatura" system before June 30, 2026.
ZATCA clarified that the second phase—linking and integration—imposes additional requirements beyond the first phase—issuance and storage—such as linking taxpayers' systems to Fatura, issuing invoices in a specific format, and including extra elements. This phase is rolled out gradually in groups, with direct notifications to remaining groups at least six months before the linkage date.
ZATCA emphasized that the second phase extends the Kingdom's economic renaissance and digital transformation, building on the first phase's successes, including enhanced consumer protection nationwide. It commended taxpayers' high awareness and swift compliance with the first phase.
Notably, the first phase—issuance and storage—launched on December 4, 2021, mandating that subject taxpayers cease using handwritten or computer-generated invoices via word processing or spreadsheet programs; implement a compatible technical solution for e-invoicing per Authority requirements; and issue and store e-invoices with all required elements.
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