ZATCA sets criteria for target taxpayers in Wave 19 of e-invoicing

Logo of Zakat, Tax and Customs Authority (ZATCA)

Zakat, Tax and Customs Authority (ZATCA) determined the criteria for selecting the target taxpayers in Wave 19 for implementing the "integration phase" of e-invoicing.

In a statement, the authority clarified that this wave included all taxpayers whose revenues subject to VAT exceeding SAR 1.75 million during 2022 or 2023.

ZATCA added that it will notify all target taxpayers in this wave to integrate their e-invoicing solutions with the "Fatoora" platform no later than Sept. 30, 2025.

Phase Two "Integration" has additional requirements, compared to Phase One (the Generation Phase), the most prominent of which is to integrate taxpayers' e-invoicing solutions with Fatoora, issue e-invoices based on a specific format, and include additional fields in the invoice.

Furthermore, Phase Two would take place gradually in waves, and ZATCA would inform the following waves directly at least six months before their integration date.

This phase is part of the economic development and digital transformation in the Kingdom. It is also part of the success story that began with Phase One, which achieved positive results, most notably raising the level of consumer protection in the Kingdom.

The first phase of e-invoicing started on Dec. 4, 2021.