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Saudi Arabia E-Invoices (FATOORAH) – Fifth Wave Dec 2023

Zakat, Tax and Customs Authority (ZATCA) confirms fifth wave of taxpayers to join the Phase 2 (Integration Phase) of mandatory e-invoicing. These are taxpayers with an annual income between SAR 100 million and SAR 1500 million. The will be obliged to comply with the national FATOORAH regime from 1 December 2023. Phase 1 was enacted in December 2021.

Source: vatcalc.com

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