The Zakat, Tax and Customs Authority (ZATCA) has officially announced the criteria for selecting taxpayers targeted in the 15th Wave of the E-invoicing โIntegration Phase.โ This wave applies to taxpayers whose VAT-subjected revenues exceeded SAR 4 million during 2022 or 2023.
ZATCA will notify all taxpayers included in the Fifteenth Wave to ensure their E-invoicing systems are integrated with the Fatoora platform by March 1, 2025. The Integration Phase, which follows Phase One (Generation Phase), involves additional requirements such as integrating E-invoicing solutions with ZATCAโs Fatoora platform, issuing E-invoices in a specified format, and including new mandatory fields in invoices. This phase is being implemented in waves, with ZATCA providing at least six monthsโ notice to each subsequent wave before their integration date.
The launch of the Integration Phase also is a key part of Saudi Arabiaโs ongoing digital transformation and economic development efforts. Building on the success of Phase One, which significantly enhanced consumer protection in the Kingdom, ZATCA has commended taxpayers for their awareness and swift compliance during the initial rollout.
The announced waves under phase 2 are as follows:
Wave 1: VAT-registered businesses in KSA with a turnover of more than SAR 3 billion in 2021 must integrate with Fatoora from January 1, 2023.
Wave 2: KSA VAT-registered businesses with a turnover between SAR 500 million and SAR 3 billion in 2021 must integrate starting July 1, 2023.
Wave 3: KSA VAT-registered businesses with a turnover between SAR 250 million and SAR 500 million in 2021 or 2022 must integrate from October 1, 2023.
Wave 4: Saudi VAT-registered businesses with a turnover between SAR 150 million and SAR 250 million in 2021 or 2022 must integrate starting November 1, 2023.
Wave 5: VAT-registered businesses in KSA with a turnover between SAR 100 million and SAR 150 million in 2021 or 2022 must integrate from December 1, 2023.
Wave 6: Saudi VAT-registered businesses with a turnover between SAR 70 million and SAR 100 million in 2021 or 2022 must integrate by January 1, 2024.
Wave 7: KSA VAT-registered businesses with a turnover between SAR 50 million and SAR 70 million in 2021 or 2022 must integrate by February 1, 2024.
Wave 8: Saudi VAT-registered businesses with a turnover between SAR 40 million and SAR 50 million in 2021 or 2022 must integrate by March 1, 2024.
Wave 9: KSA VAT-registered businesses with a turnover between SAR 30 million and SAR 40 million in 2021 or 2022 must integrate by April 1, 2024.
Wave 10: KSA VAT-registered businesses with a turnover between SAR 25 million and SAR 30 million in 2022 or 2023 must integrate by May 1, 2024.
Wave 11: Saudi VAT-registered businesses with a turnover between SAR 15 million and SAR 25 million in 2022 or 2023 must integrate by June 1, 2024.
Wave 12: Businesses with a turnover between SAR 10 million and SAR 15 million in 2022 or 2023 must integrate from December 1, 2024.
Wave 13: All taxpayers whose VAT-subject revenues exceeded SAR 7 million in 2022 or 2023 must integrate between January 1, 2025, and March 31, 2025.
Wave 14: All taxpayers whose VAT-subject revenues exceeded SAR 5 million during 2022 or 2023 must integrate between Feb 1, 2025, and April 31, 2025.
Phase One of E-invoicing, introduced on December 4, 2021, required all taxpayers under the E-invoicing Regulation to discontinue handwritten or text-editing software-generated invoices. Instead, taxpayers were obligated to adopt technical solutions compatible with ZATCAโs requirements, ensuring that E-invoices are generated, stored, and include essential details such as QR codes.
At ADB World, we are a ZATCA-approved provider specializing in seamless E-invoicing integration services. Our expertise ensures that your business complies with ZATCA regulations and smoothly transitions into the Integration Phase. Contact us today to learn how we can assist you with your E-invoicing needs.
For more information, contact ADB World at
๐ Call / WhatsApp: +966 59 324 3799 / +966 58 179 2055
๐ง Email: info@adbworld.com | ๐ adbworld.com
๐ Location: 4236 King Saud Road โ An Nawaras Dist. Unit 11, Dammam 32214 โ 6253, KSA
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