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  ZATCA Determines the Criteria for Selecting the Taxpayers in Wave 5 for Implementing (Integration Phase) of E-invoicing

Zakat, Tax and Customs Authority (ZATCA) determined the criteria for selecting the targeted taxpayers in the fifth wave for implementing the "Integration Phase" of e-invoicing, as it clarified that the fifth wave included all taxpayers whose revenues subject to VAT exceeded (100 million Saudi Riyals) during 2021 or 2022. VAT-registered taxpayers meeting the criteria should integrate their e-invoicing solutions with (FATOORA) Platform starting from 1 December 2023.​

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Last Update: 07 Jun 2023 06:06 PM Saudi Arabia Time