For the fourth wave, taxpayers that are not already subject to e-invoicing requirements and that have reported taxable revenue of more than SAR 150 million in VAT returns filed for calendar year 2021 or 2022 will be required to integrate their e-invoicing systems with ZATCA for clearance or reporting of e-invoices. The integration for the fourth wave will be available on ZATCA’s Fatoora portal as from 1 November 2023.
Source: taxathand.com
