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.
