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ZATCA Criteria for Targeted Taxpayers in Wave 12 for E-invoicing Integration Phase

  • ZATCA determines criteria for selecting targeted taxpayers in Wave 12 for E-invoicing Integration Phase
  • Twelfth Wave includes taxpayers with VAT revenues exceeding SAR 10 Mn in 2022 or 2023
  • Targeted taxpayers must integrate E-invoicing solutions with Fatoora Platform by December 1, 2024
  • Phase Two (Integration Phase) has additional requirements compared to Phase One (Generation Phase)
  • Phase Two will take place gradually in waves, with ZATCA informing taxpayers at least six months before Integration Date
  • Phase Two is part of economic development and digital transformation in the Kingdom
  • Phase One (Generation Phase) of E-invoicing began on December 4, 2021, with positive results in consumer protection
  • Taxpayers responded rapidly to Phase One implementation and showed great awareness of the project’s requirements.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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