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country-icon Kingdom of Saudi Arabia

04.06.23

Details on wave 3 taxpayers in scope of the e-invoicing mandate

ZATCA has published the criteria for taxpayers who fall in the scope of wave 3 of the e-invoicing integration phase.     Taxpayers with total revenue (only revenue from transactions subject to VAT) exceeding 250 Million Saudi Riyals in 2021 and/or 2022 will fall within the scope of the Integration Phase from 1 October 2023.     Taxpayers who meet the criteria are advised to integrate their e-invoicing software with the FATOORA platform before 1 October 2023.   Detailed information on e-invoicing integration in Saudi Arabia can be found here.  

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