Kingdom of Saudi Arabia
Saudi Arabia initiate procedures for Phase 2 implementation
As per the announcement on ZATCA's portal dated 24 June 2022, implementation of Phase Two (Integration Phase) of the E-invoicing project will begin on 1st January 2023 with selected taxpayers in the first wave. Resident companies with over SAR3 billion in taxable turnover in 2021 will be included in the first wave and should comply with the Phase 2 requirements. ZATCA will begin to inform and communicate with the targeted taxpayers to complete procedures for implementing Phase Two (Integration Phase) of E-invoicing.
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