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: