Saudi Arabia: Third wave of e-invoicing applicability

ZATCA announced the third wave for implementing e-invoicing from 1 October 2023

ZATCA announced the third wave for implementing e-invoicing from 1 October 2023

The Zakat, Tax and Customs Authority (ZATCA) on 24 March 2023, announced the third wave for implementing electronic invoicing (e-invoicing) from 1 October 2023. This wave will cover taxpayers whose sales subject to value added tax (VAT) exceeded SAR 250 million for the year 2021 or 2022.

The covered taxpayers in the third wave will be required to integrate their e-invoice generation solution (EGS) with the ZATCA’s Fatoorah platform and generate additional fields in their database and on tax invoices needed for integration and compliance features. Tax invoices must be generated in XML format or a PDF/A-3 (with embedded XML).

Furthermore, the ZATCA governor issued Administrative Resolution No. 54252 which establishes a period between 1 October 2023 and 1 February 2024 for taxpayers to integrate with the Fattoorah platform. After 1 February 2024, taxpayers that fail to integrate will be subject to penalties.

For prior coverage on the second wave rollout, read TaxNewsFlash.

For more information, contact a KPMG tax professional:

Kathya Capote Peimbert | +1 503 820 6737|

Ramon Frias | +1 617 988 1000 |


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