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The Zakat, Tax and Customs Authority (ZATCA) has outlined the criteria for selecting targeted taxpayers in the Twenty-First Wave for the “Integration Phase” of E-invoicing. This wave will include all taxpayers whose revenues subject to VAT exceeded SAR 1.25 million in 2022, 2023, or 2024.
ZATCA has clarified that it will notify these targeted taxpayers to integrate their E-invoicing solutions with the Fatoora Platform by November 30, 2025. The Integration Phase (Phase Two) introduces additional requirements compared to the initial Generation Phase (Phase One). These include the obligation to:
- Integrate E-invoicing solutions with ZATCA’s Fatoora platform
- Issue invoices in a specific format, with additional required fields
- Include elements such as QR codes on the invoices
Phase Two will be implemented gradually, with future waves informed at least six months before the integration date. ZATCA emphasized that the Integration Phase is a key step in Saudi Arabia’s economic development and digital transformation. It follows the success of Phase One, which raised consumer protection levels and showed rapid taxpayer compliance.
Phase One of E-invoicing was introduced on December 4, 2021, requiring taxpayers to stop generating handwritten invoices or using basic spreadsheet software for invoices. The new system mandates that all invoices must comply with technical standards and include fields like QR codes.
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