ZATCA has set the criteria for taxpayers who need to meet the Integration Phase requirements by 1 December 2024. This applies to taxpayers with revenues subject to VAT exceeding SAR 10 million during 2022 or 2023, as announced by ZATCA on 24 May 2024. These taxpayers must integrate their e-invoicing solution with the Fatoora platform between 1 December 2024 and 28 February 2025. ZATCA will notify taxpayers falling within the twelfth wave.
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