The journey so far …
Phase 1 – Generation
From 4 December 2021 the issuance, generation and storage of e-documents, including invoices, credit notes, and debit notes, became mandatory for all taxpayers subject to VAT in the Kingdom of Saudi Arabia. An electronic invoice is generated and stored in data structured files. Paper, handwritten invoices, unstructered data files, PDF images or scan copies of images are not considered e-invoices.
Phase 2 – integration
From 1 January 2023, all taxpayers must integrate into the ZATCA platform and send e-invoices in a defined structured format: UBL 2.1, or Hybrid PDF/A-3 with embedded UBL 2.1. It will also continue to follow the legal e-archiving requirements as per phase 1. In the roll-out of phase 2 e-invoicing, ZATCA have announced this will be implemented in waves based in taxpayer revenues:
- 1st wave Jan 2023 – taxpayers with an annual turnover above SAR 3 billion,
- 2nd wave Jul 2023 – second wave businesses with a turnover above SAR 500m (approximately USD 13.3m). ZATCA should have already contacted the eligible businesses
- E-Invoicing: Phase 2 now commencing roll out by company size
- Announcement of 2nd wave for E-invoicing – Phase 2 implementation
- E-Invoicing updates in the Kingdom of Saudi Arabia
- KSA announced the businesses affected by the second wave of the integration phase
- Saudi Arabia announces second wave of Phase 2 e-invoicing integration
- Saudi Arabia Determines Criteria for Second Wave of the Integration Phase for the Country’s New E-Invoicing Requirements
- Saudi Arabia e-invoices (FATOORAH) July 2023 wave 2
- Saudi Arabia implementing phase two of new e-invoicing requirements
- Saudi Arabia: New taxpayer group in scope of Phase 2 of e-invoicing announced
- Second wave of e-invoicing applicability
- The second wave of e-invoicing integration phase
- Zakat, Tax and Customs Authority Determines the Criteria for Selecting the Taxpayers in Wave 2 for Implementing (Integration Phase) of E-invoicing
- Zakat, Tax and Customs Authority Initiates Procedures for Implementing Phase Two (Integration Phase) of E-invoicing Project
- ZATCA announces taxpayers in the scope for Phase 2 second wave
- Phase Two of e-Invoicing Project Implementation Procedures (KSA)
- 3rd wave Oct 2023 – taxpayers with an annual income between SAR 250 million and SAR 500 million
- KSA: Third Wave of Phase 2 E-Invoicing
- New group of taxpayers for Phase 2 of E-invoicing announced
- Saudi Arabia announces third wave of Phase 2 e-invoicing integration
- Saudi Arabia E-Invoices (FATOORAH) – Third Wave
- Saudi Arabia Makes Electronic Invoicing Mandatory: FATOORAH Project
- Saudi Arabia Tax Agency Announces Determination Criteria for Third Wave Integration of E-Invoicing Requirements
- Third E-Invoicing Wave Announced
- Third wave of e-invoicing applicability
- ZATCA announced the scope of the Integration Phase 2 third wave
- Zatca Determines the Criteria for Selecting the Taxpayers in Wave 3 for Implementing (Integration Phase) of E-invoicing
- ZATCA sets Criteria for Selecting Taxpayers in Third Wave of E-Invoicing
- 4th wave Nov 2023 – taxpayers with an annual income between SAR 150 million and SAR 250 million
- Criteria for fourth wave of e-invoicing integration
- Criteria for Selecting the Taxpayers in Wave 4 for Implementing (Integration Phase) of E-invoicing
- Fourth Wave of E-Invoicing Applicability
- Fourth wave of taxpayers for Phase 2 of E-invoicing in Saudi Arabia
- Fourth Wave of the E-invoicing Implementation in the KSA
- KSA 4th Wave of Second (Integration) Phase
- New taxpayer group in scope of Phase 2 of e-invoicing announced
- Saudi Arabia announces fourth wave of Phase 2 e-invoicing integration
- Saudi Arabia Determines Criteria for Fourth Wave of the Integration Phase for the Country’s New E-Invoicing Requirements
- Saudi Arabia Requires E-invoicing Integration for VAT Exceeding USD39.9M
- Saudi Arabia Tax Agency Announces Determination Criteria for Fourth Wave Integration of E-Invoicing Requirements
- ZATCA announces criteria for selecting taxpayers in fourth wave of e-invoicing
- ZATCA further extends the scope of taxpayers for the fourth wave of Phase 2
- 5th wave Dec 2023 – taxpayers with an annual income between SAR 100 million and SAR 150 million
- Details of Fifth Wave of Obliged Taxpayers in Phase 2 Released by ZATCA
- Fifth Wave of E-Invoicing Applicability
- Fifth Wave of the E-invoicing Implementation in the KSA
- First Wave of KSA E-Invoicing Phase 2
- New taxpayer group in scope of Phase 2 of e-invoicing announced
- Saudi Arabia announces fifth wave of Phase 2 e-invoicing integration
- Saudi Arabia E-Invoices (FATOORAH) – Fifth Wave Dec 2023
- Saudi Arabia Tax Agency Announces Determination Criteria for Fifth Wave Integration of E-Invoicing Requirements
- ZATCA Determines the Criteria for Selecting the Taxpayers in Wave 5 for Implementing (Integration Phase) of E-invoicing
- 6th wave Jan 2024 – taxpayers with an annual income between SAR 70 million and SAR 100 million
- Details of Sixth Wave of Obliged Taxpayers in Phase 2 Released by ZATCA
- FATOORAH Mandates B2B e-Invoicing for Sixth Wave in Phase 2 starting January 1, 2024
- Saudi Arabia announces sixth wave of Phase 2 e-invoicing integration
- Saudi Arabia Determines Criteria for Sixth Wave of the Integration Phase for the Country’s New E-Invoicing Requirements
- Saudi Arabia E-Invoices (FATOORAH) – Sixth Wave Jan 2024
- Zakat, Tax and Customs Authority Determines the Criteria for Selecting the Taxpayers in Wave 6 for Implementing (Integration Phase) of E-invoicing
- ZATCA announces new criteria for electronic invoicing in Saudi Arabia
- ZATCA announces sixth wave of taxpayers required to comply with e-invoicing mandate
- 7th wave Feb 2024 – taxpayers with an annual income between SAR 50 million and SAR 70 million
- Announcement of 7th Wave for E-invoicing Phase 2 Implementation
- New taxpayer group in scope of Phase 2 of e-invoicing announced
- Saudi Arabia announces seventh wave of Phase 2 e-invoicing integration
- Saudi Arabia E-Invoices (FATOORAH) – Seventh Wave Feb 2024
- Seventh wave of e-invoicing applicability
- ZATCA Announces 7th E-Invoicing Wave
- 8th wave March 2024
Other
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