KSA, 6 March, 2025 : The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for selecting taxpayers in the Twenty-First Wave for the "Integration Phase" of e-invoicing. This wave includes taxpayers whose VAT-revenue exceeded SAR 1.25 million during 2022, 2023, or 2024.
ZATCA will notify all targeted taxpayers to integrate their e-invoicing systems with the Fatoora Platform by 30 November 2025. The Integration Phase requires taxpayers to link their e-invoicing solutions to ZATCA's platform, issue e-invoices in a specific format, and include additional fields in the invoices.
This phase will roll out gradually in waves, with ZATCA notifying taxpayers at least six months in advance. The Integration Phase builds on the success of the Generation Phase, which was launched on December 4, 2021, and enhanced consumer protection in the Kingdom.
ZATCA commended the rapid adoption of Phase One, where taxpayers were required to stop generating handwritten or manually created invoices and switch to technical solutions that meet the regulatory requirements.
Source : www.zatca.gov.sa
