ZATCA Sets Criteria for Wave 20 of E-Invoicing Integration

KSA, 3 February , 2025 : The Zakat, Tax, and Customs Authority (ZATCA) has set the criteria for taxpayers targeted in the 20th wave of the Integration Phase of E-invoicing. This wave includes all taxpayers whose VAT-taxable revenues exceeded SAR 1.5 million in 2022 or 2023. 

ZATCA will notify the selected taxpayers, requiring them to integrate their E-invoicing solutions with the Fatoora platform by October 31, 2025.

Compared to Phase One (Generation Phase), the Integration Phase has additional requirements, including linking E-invoicing systems with Fatoora, issuing invoices in a specified format, and incorporating extra fields. The rollout will continue in waves, with taxpayers informed at least six months before their integration deadline.

ZATCA emphasized that Phase Two aligns with the Kingdom’s economic development and digital transformation. The success of Phase One, launched in December 2021, significantly enhanced consumer protection and demonstrated strong compliance from taxpayers.