The Zakat, Tax and Customs Authority (ZATCA) decided to apply the 20th wave of e-invoicing.
It clarified that registered persons with annual revenues of more than SAR 1.5 million during 2022 or 2023, subject to VAT, are required to send e-invoices under the 20th wave from Aug. 1-Oct. 31, 2025.
The decision will come into effect from the date of publication in the official gazette.
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