The Saudi Arabian Tax and Customs Authority (ZATCA) announced the wave 22 of Phase 2 of the e-invoicing initiative. This wave includes taxpayers whose revenues subject to VAT exceeded SAR 1 Mn (approximately USD 266K) during 2022 or 2023 or 2024. Taxpayers within this group are expected to integrate with the system as of December 31, 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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