What is Phase 2? When will it be enforced and to whom does it apply?

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What is Phase 2? When will it be enforced and to whom does it apply?

- Phase 2 known as the Integration phase, during this phase, subjective taxpayers must comply with Phase 2 business and technical requirements for the electronic invoices and electronic solutions, and the integration with ZATCA's system.

- Phase 2 is enforceable starting from January 1, 2023 and implemented in waves by targeted taxpayer groups. Taxpayers will be notified by ZATCA on the date of their integration at least 6 months in advance.