Kingdom of Saudi Arabia
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.