Zakat, Tax and Customs Authority (ZATCA) determined the criteria for selecting the targeted taxpayers in the fourth wave for implementing the "Integration Phase" of E-invoicing, as it clarified that the fourth wave included all taxpayers whose revenues subject to VAT exceeded (150 Million Saudi Riyals) during 2021 or 2022. VAT registered taxpayers meeting the criteria should integrate their e-invoicing solutions with (FATOORA) Platform starting from November 1, 2023.
