ZATCA Announces Criteria for Wave 14 of
E-invoicing Integration Phase

The Zakat, Tax and Customs Authority (ZATCA) has established the criteria for selecting taxpayers for the Fourteenth Wave of the E-invoicing “Integration Phase.” This phase targets all taxpayers with VAT-subject revenues exceeding SAR 5 million in 2022 or 2023. ZATCA will notify these taxpayers to integrate their E-invoicing systems with the Fatoora Platform by February 1, 2025. 

Phase Two of the E-invoicing initiative, the Integration Phase, brings additional requirements beyond those of Phase One, the Generation Phase. Taxpayers must now connect their E-invoicing solutions to ZATCA’s Fatoora platform, issue E-invoices in a specific format, and include additional fields in the invoices. This phase will be implemented gradually in waves, with ZATCA providing at least six months’ notice to each group before their integration date. 

This transition to Phase Two is part of Saudi Arabia’s broader efforts toward economic development and digital transformation. The successful implementation of Phase One, which began on December 4, 2021, marked a significant milestone by enhancing consumer protection and ensuring compliance with the E-invoicing Regulation. In Phase One, taxpayers were required to stop using handwritten invoices or invoices generated through text editors and adopt a compliant E-invoicing system. 

ZATCA has commended taxpayers for their awareness and swift adaptation to the new system, noting that the positive results achieved in Phase One are expected to continue and expand with the rollout of Phase Two.