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ZATCA announced the scope of the Integration Phase 2 third wave

On 24 March 2023, ZATCA announced that the criteria for taxpayers required to comply with the Integration Phase requirements from 1 October 2023 have been established.

The Kingdom of Saudi Arabia is further extending for taxpayers to adhere to the requirements for obligatory issuance of electronic invoices and integration to the FATOORA platform. The required participants for the third wave of Phase 2 (Integration Phase) are taxpayers with revenues subject to VAT surpassing SAR 0,25 billion (ca. EUR 62 million).

Source Pagero


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