The Saudi Arabian Tax and Customs Authority (ZATCA) announced the 21th wave of Phase 2 of the e-invoicing initiative. The 21th wave includes taxpayers whose revenues subject to VAT exceeded (SAR 1.25 Mn) (approximately USD 333K) during 2022 or 2023 or 2024. Taxpayers within this group are expected to integrate with the system as of November 30, 2025.
Phase 2 of the e-invoicing mandate introduces additional requirements for e-invoices. Taxpayers are expected to integrate their e-invoice generation solutions with ZATCA’s platform, FATOORA.
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