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KSA: Third Wave of Phase 2 e-Invoicing

ZATCA had aimed to complete the e-Invoice application by dividing it into stages. ZATCA, which previously published the first two phases and additional requirements, has determined its criteria for the third phase with the latest announcements.
On 24.03.2023, ZATCA published the selection criteria about the obligated taxpayers for the third wave of e-invoice. According to this statement, all taxpayers whose incomes are subject to VAT-exceeds 250 million Saudi Riyals for the period 2021-2022 will be liable for e-Invoice under the third wave. Therefore, these taxpayers are required to integrate their systems with the FATOORA platform as of October 1, 2023. 

You can see the timeline of the integration phase of e-Fatoora below;

  • From January 2023 subject to all taxpayers whose VAT revenue for the year 2021 exceeds 3 billion SAR.
  • From July 2023 threshold is reduced to 500 Million SAR
  • From October 2023 all taxpayers whose VAT revenue exceeds 250 Million SAR will come into force.


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