Saudi Arabia Announces 25th Wave of E-Invoicing Phase 2 Implementation

• ZATCA announced the 25th wave of taxpayers required to implement Phase 2 e-invoicing in Saudi Arabia.
• It applies to taxpayers whose VAT-taxable revenues exceeded SAR 187,500 in any of 2022, 2023, 2024, or 2025.
• Affected taxpayers must integrate their e-invoicing systems with ZATCA’s Fatoora platform by February 1, 2027.
• Phase 2 requires structured e-invoices, direct system integration, and real-time or near-real-time invoice data submission for VAT compliance.
• ZATCA will issue formal notifications to the impacted taxpayers about their integration timelines.

Source: kpmg.com

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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