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ZATCA Determines the Criteria for Selecting the Taxpayers in Wave 5 for Implementing (Integration Phase) of E-invoicing

ZATCA has now announced wave 5. Under the latest announcement, taxpayers with a taxable turnover over SAR100m in 2021 or 2022 will need to integrate with ZATCA’s central platform, over a four month window between 1 December 2023 and 31 March 2024.

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