Kingdom of Saudi Arabia
ZATCA determines criteria for wave 4 participants in the Integration Phase
ZATCA has selected the participants for wave 4 regarding the e-invoicing integration phase. The fourth wave to implement the integration phase of e-invoicing will apply to all taxpayers whose VAT revenues exceed 150 Million (~39M USD) Saudi Riyals during 2021 or 2022. From 1 November 2023, taxpayers who meet the criteria should integrate their e-invoicing systems with the ZATCA FATOORA portal.