The Zakat, Tax and Customs Authority ZATCA determined the criteria for selecting the targeted taxpayers in the twelfth wave for implementing the integration phase of e-invoicing, as it clarified that the twelfth wave included all taxpayers whose revenues subject to VAT exceeded SAR10 million during 2022 or 2023. VAT registered taxpayers meeting the criteria should integrate their e-invoicing solutions with the Fatoora platform starting from 1 December 2024.
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