The Zakat, Tax and Customs Authority (ZATCA) determined the criteria for selecting the targeted taxpayers in the twenty-third wave for implementing the integration phase of e-invoicing, as it clarified that the twenty-third wave included all taxpayers whose revenues subject to VAT exceeded SAR750 thousand during the year 2022 or 2023 or 2024. VAT registered taxpayers meeting the criteria should integrate their e-invoicing solutions with the Fatoora platform by no later than 31 March 2026.

For more information visit the ZATCA website.

 

For any additional information concerning this alert, please contact our tax team as follows:

Riyadh Office

Tareq Al Sunaid

Head of Tax – Saudi Arabia

E: talsunaid@kpmg.com

Salam Eido

Partner, Head of Tax - Riyadh

E: seido@kpmg.com

 

Sadia Nazir

Partner, Head of Transfer Pricing and International Tax

E: sadianazir@kpmg.com

Ali Sainudheen

Partner, Domestic Tax

E: asainudheen@kpmg.com

 

Jigna Sampath

Partner, Transfer Pricing/ Tax Leader, Financial Sector

E: jignasampath@kpmg.com

Ajay Garg

Partner, Indirect Tax

E: gajay@kpmg.com

Waqas Memon

Principal, Domestic Tax

E: wmemon@kpmg.com  

Amr Alsaleh

Director, Domestic Tax

E: amralsaleh@kpmg.com

Asadullah Azmat

Director, Indirect Tax

E: aazmat@kpmg.com

Qasim Malik

Director, Domestic Tax

E:  qasimmalik@kpmg.com

 

Bilal Mansoor

Director, Transfer Pricing

E:  bilalmansoor@kpmg.com

 

 


Jeddah Office

Anan Sijini

Partner, Domestic Tax

E: asijini@kpmg.com

Jawad Inam

Director, Domestic Tax

E: jinam@kpmg.com

 

Khobar Office

Mohammad Kamran Sial

Partner, Head of Tax - Khobar

E: ksial@kpmg.com

Mohamed Gouda

Director, Domestic Tax

E: mohamedgouda@kpmg.com

 

Ankur Agarwal

Director, Indirect Tax

E: ankuragarwal7@kpmg.com