Saudi Arabia: E-invoicing requirement extended to 23rd group of taxpayers from March 31, 2026

Criteria for selecting targeted taxpayers in 23rd wave for implementing integration phase of e-invoicing announced

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June 30, 2025

The Zakat, Tax and Customs Authority (ZATCA) announced the criteria for selecting the targeted taxpayers in the 23rd wave for implementing the integration phase of the electronic invoicing (e-invoicing).

The 23rd wave includes all taxpayers whose value added tax (VAT)-liable revenues exceeded SAR750,000 during 2022, 2023, or 2024.

VAT-registered taxpayers meeting the criteria must integrate their e-invoicing solutions with the Fatoora platform by March 31, 2026.


For more information, contact a KPMG tax professional:

Philippe Stephanny | philippestephanny@kpmg.com

Ramon Frias | ramonfrias@kpmg.com

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