Saudi Arabia Announces Integration Phase for E-Invoicing

KSA, 2 September, 2024 : The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for selecting taxpayers in the Fifteenth Wave for the “Integration Phase” of E-invoicing. This phase will include all taxpayers whose VAT-relevant revenues exceeded SAR 4 million in 2022 or 2023.

From March 1, 2025, ZATCA will require these taxpayers to integrate their E-invoicing solutions with the Fatoora platform. This phase demands additional requirements compared to the first phase, including integration with ZATCA's platform, issuing E-invoices in a specific format, and including additional invoice fields.

The Integration Phase will be implemented gradually, with ZATCA notifying subsequent waves at least six months in advance. This initiative is part of Saudi Arabia’s broader economic development and digital transformation efforts, following the successful implementation of Phase One, which started on December 4, 2021. Phase One required taxpayers to switch from handwritten or text-editing software invoices to technical E-invoicing solutions, enhancing consumer protection and compliance.

Source : www.zatca.gov.sa