Zakat, Tax & Customs Authority (ZATCA) revealed that the implementation of the linking and integration phase for e-invoicing will start on 1 January 2023, with the
establishments that were selected within the first group. They emphasise that the establishments included in the same group were identified based on the standard of the volume of revenues subject to VAT for the year 2021, for establishments whose revenues exceed 3 billion riyals (approx. EUR 805,000).
Source WTS
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