Saudi Arabia: New taxpayer group in scope of Phase 2 of e-invoicing announced

Dilara İnal
November 20, 2023

The Saudi Arabian Tax and Customs Authority, ZATCA, announced the ninth wave of Phase 2 of e-invoicing. The ninth wave covers taxpayers with at least SAR 30 million (app. USD 8 million) revenue subject to VAT for 2021 or 2022. Taxpayers within this group are expected to integrate as of 1 June 2024.

Phase 2 of e-invoicing introduces additional requirements for e-invoices and taxpayers are expected to integrate their e-invoice generation solutions with ZATCA’s platform, FATOORA. ZATCA provides a minimum six-month notice to the affected taxpayers prior to their respective enforcement dates

For further details on the e-invoicing mandate, please visit our website.

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Dilara İnal

Dilara works as a Regulatory Consultant at Sovos. Before joining Sovos, Dilara worked as a lawyer in tax law and is currently pursuing her master’s degree in financial law at Istanbul University.
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