Saudi Arabia: Scope of E-invoicing Phase 2 further clarified

Dilara İnal
December 23, 2022

The Saudi Arabian Tax and Customs Authority, ZATCA, has announced the second group required to comply with Phase 2 for E-invoicing.

The second group of taxpayers are businesses with revenues subject to VAT which exceed half a billion riyals during 2021. The ZATCA will notify taxpayers in the group and this notification will provide taxpayers with a 6 month implementation period before they are required to be up-and-running with Phase 2. This effectively means that taxpayers in this group should expect to be notified during the next six months and expect to be live with Phase 2 obligations six months later during the period of 1 July 2023 to 31 December 2023.

More details regarding the requirements under Phase 2 can be found in our blog.

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Dilara İnal

Dilara, Sovos’ta Regülasyon Danışmanı olarak çalışmaktadır. Sovos’a katılmadan önce vergi hukuku alanında avukatlık yapmış olan Dilara halihazırda İstanbul Üniversitesi’nde mali hukuk yüksek lisansı yapmaktadır. 
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