The Zakat, Tax and Customs Authority (ZATCA) determined the criteria for selecting the targeted taxpayers in the twenty-first wave for implementing the integration phase of e-invoicing, as it clarified that the twenty-first wave included all taxpayers whose revenues subject to VAT exceeded SAR1.25 million during 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 30 November 2025.
For more information visit the ZATCA website.