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Saudi Arabia announces second wave of Phase 2 e-invoicing integration

  • The Saudi Arabia Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for taxpayers to be included in the second wave of Phase 2 electronic invoicing (e-invoicing) integration.
  • Taxpayers who are resident in Saudi Arabia, with taxable turnover above SAR500m up to SAR3b during the year 2021, should be compliant with the Phase 2 e-invoicing requirements starting from 1 July 2023.

Source EY

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