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Saudi Arabia announces fifth wave of Phase 2 e-invoicing integration

  • The Saudi Arabia Zakat, Tax and Customs Authority has announced the criteria for taxpayers to be included in the fifth wave of Phase 2 e-invoicing integration.
  • Taxpayers that are resident in Saudi Arabia, with a taxable turnover above SAR100m during the year 2021 or 2022, should comply with the Phase 2 e-invoicing requirements beginning 1 December 2023.

Source EY

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