Zakat, Tax and Customs Authority (ZATCA) determines the criteria for selecting the targeted taxpayers in the Fifteenth Wave for implementing the "Integration Phase " of E-invoicing, as it clarified that the Fifteenth Wave included all taxpayers whose revenues subject to VAT exceeded (SAR 4 Mn) during 2022 or 2023.

Moreover, ZATCA explained that it will notify all targeted taxpayers in the Fifteenth Wave to integrate their E-invoicing solutions with the (Fatoora) Platform from 1 March 2025.

ZATCA has stated that 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 ZATCA's platform (Fatoora), issue E-invoices based on a specific format, and include additional fields in the invoice. Furthermore, Phase Two (Integration Phase) of E-invoicing would take place gradually in waves, and ZATCA would inform the following waves directly at least six months before their Integration Date.

ZATCA has noted that the launch of Phase Two of E-invoicing is part of the economic development and digital transformation taking place in the Kingdom, and is a continuation of the success story that began with Phase One of the implementation of E-invoicing, which achieved positive results, most notably raising the level of consumer protection in the Kingdom. On the other hand, praising the great awareness of taxpayers and the rapidity of the response in the implementation of Phase One (Generation phase) of the project.

It is worth mentioning that Phase One (Generation Phase) of E-invoicing, was introduced on December 4, 2021, which obliges taxpayers subject to the E-invoicing Regulation to stop generating handwritten invoices or computer-generated invoices through text editing software or spreadsheet software and make sure that there is a technical solution for E-invoicing that is compatible with the requirements. In addition to generating and storing E-invoices with the required fields, including the QR code and other requirements.