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The Saudi Arabia General Authority for Zakat, Tax, and Customs Authority (ZATCA) has announced the criteria for taxpayers to be included in the third wave of Phase 2 e-invoicing integration.
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Taxpayers that are resident in Saudi Arabia, with a taxable turnover above SAR250m during the year 2021 or 2022, should be compliant with the Phase 2 e-invoicing requirements starting from 1 October 2023.
Source: EY
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