ZATCA has released details of the selection criteria for taxpayers included in the 20th Wave of the Integration Phase of e-invoicing. According to ZATCA, this wave will apply to the taxpayers whose VAT-liable revenues exceeded SAR 1.5 million in 2022 or 2023.
Wave 20 taxpayers must integrate their e-invoicing solutions with the Fatoora platform by 31 October 2025. Notifications will be sent to all affected businesses to ensure compliance with the timeline. The Integration Phase builds on the Generation Phase of e-invoicing, which was introduced in 2021. This phase introduces additional technical requirements, including integration of e-invoicing systems with the Fatoora platform, issuance of e-invoices in a specific format and inclusion of additional mandatory invoice fields.
To facilitate compliance, ZATCA is implementing the integration phase in waves, with each taxpayer receiving notification at least six months before their integration deadline.
