ZATCA Criteria for Selecting Taxpayers in 15th Wave of E-invoicing Integration Phase

• ZATCA determines criteria for selecting taxpayers for 15th wave of e-invoicing integration
• Taxpayers with taxable revenues exceeding SAR 4 million during 2022 or 2023 will be covered under the 15th wave
• Taxpayers required to integrate e-invoicing solutions with FATOORA platform from 1 March 2025
• Phase Two of e-invoicing requires additional requirements compared to Phase One
• ZATCA informs taxpayers of integration waves at least six months before Integration Date
• Phase Two of e-invoicing part of economic development and digital transformation in Kingdom
• Phase One of e-invoicing implemented on December 4, 2021, achieved positive results

Source: zatca.gov.sa

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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