Logo of Zakat, Tax and Customs Authority (ZATCA)
The Zakat, Tax and Customs Authority (ZATCA) set the criteria for selecting target taxpayers in the 15th wave for implementing the “Integration Phase” of e-invoicing. This wave included all taxpayers whose revenues subject to VAT exceeded SAR 4 million during 2022 or 2023.
Target taxpayers in the 15th wave will be notified to integrate their e-invoicing solutions with the (FATOORA) Platform from March 1, 2025, ZATCA said in a statement.
Phase Two (Integration Phase) requires additional requirements, compared to the Phase One (the Generation Phase), the most prominent of which is to integrate taxpayers’ e-invoicing solutions with FATOORA, issue e-invoices based on a specific format, and include additional fields in the invoice.
The first phase of e-invoicing started on Dec. 4, 2021.
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