ZATCA has recently issued a circular outlining the criteria for selection of taxpayers for the 22nd wave of implementation of the e-invoicing integration phase. Taxpayers with taxable revenues exceeding SAR 1 million during 2022, 2023 or 2024 will be covered under the 22nd wave. Such taxpayers will be required to integrate their e-invoicing solutions with the FATOORA platform
from 31 December 2025.
Source: KPMG
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