Saudi Arabia: Eighth wave of e-invoicing applicability

Taxpayers with revenues subject to VAT exceeding SAR40 million during 2021 or 2022

Taxpayers with revenues subject to VAT exceeding SAR40 million during 2021 or 2022

The Zakat, Tax and Customs Authority (ZATCA) determined the criteria for selecting the targeted taxpayers in the eighth wave for implementing the “integration phase” of electronic invoicing (e-invoicing).

The eighth wave included all taxpayers with revenues subject to value added tax (VAT) exceeding SAR40 million during 2021 or 2022. VAT-registered taxpayers meeting the criteria need to integrate their e-invoicing solutions with the “Fatoora platform” starting from 1 March 2024.


For more information, contact a KPMG tax professional:

Kathya Capote Peimbert |

Lauren Tallman |




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