ZATCA Defines Criteria for Wave 22 of E-Invoicing Integration

KSA, 24 March, 2025 : The Zakat, Tax, and Customs Authority (ZATCA) has set the criteria for taxpayers included in Wave 22 of the E-invoicing Integration Phase. This wave targets businesses with VAT-liable revenues exceeding SAR 1 million in 2022, 2023, or 2024.

ZATCA will notify affected taxpayers to integrate their E-invoicing systems with the Fatoora platform by December 31, 2025. The Integration Phase requires compliance with additional requirements, including system integration, specific invoice formatting, and extra data fields.

Phase Two of E-invoicing is being rolled out in stages, with each wave receiving notifications at least six months in advance. This initiative supports Saudi Arabia’s digital transformation and economic development, building on the success of Phase One, which began in December 2021 and improved consumer protection and compliance.