ZATCA Determines the Criteria for Selecting Taxpayers in E-Invoicing Wave 3

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Riyadh March 24, 2023:

​Zakat, Tax and Customs Authority (ZATCA) determined the criteria for selecting the targeted taxpayers in the third wave for implementing the “Integration Phase” of E-invoicing, as it clarified that the third wave included all taxpayers whose revenues subject to VAT exceeded (250 Million Saudi Riyals) during 2021 or 2022.

VAT-registered taxpayers meeting the criteria should integrate their e-invoicing solutions with (FATOORA) Platform starting from October 1, 2023.

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