The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for the twenty-fifth group of taxpayers, including all taxpayers whose revenues subject to VAT exceeded (SAR 187,500) during 2022, 2023,2024 or 2025.
ZATCA will begin notifying affected taxpayers to prepare for integration with the FATOORA platform. These businesses must comply with the Phase 2 e-invoicing requirements by February 1, 2027.
Phase 2 of e-invoicing in Saudi Arabia requires businesses to connect their e-invoicing systems with ZATCA’s centralized e-invoicing platform (FATOORA), submit B2B invoices to ZATCA for clearance before they are issued to customers, and to report B2C invoices.
Businesses falling within this new wave should verify their eligibility based on their revenues and prepare for timely integration with the FATOORA platform.
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