The Zakat, Tax and Customs Authority (ZATCA) determined the criteria for selecting the targeted taxpayers in the twenty-fifth wave for implementing the integration phase of e-invoicing, as it clarified that the twenty-fifth wave included all taxpayers whose revenues subject to VAT exceeded SAR187,500 during 2022, 2023, 2024, or 2025. VAT registered taxpayers meeting the criteria should integrate their e-invoicing solutions with the Fatoora platform by no later than 1 February 2027.
For more information visit the ZATCA website.