Targeted Taxpayers in E-invoicing Integration Phase
Wave 17 Criteria
The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for selecting taxpayers in the 17th Wave of the Integration Phase of e-invoicing. This wave targets all taxpayers whose VAT-relevant revenues exceeded SAR 2.5 million during 2022 or 2023. Taxpayers in this group must comply with the Phase 2 e-invoicing requirements by integrating their E-invoicing solutions with the Fatoora Platform between May 1, 2025, and July 31, 2025. The compliance deadline is set for July 31, 2025, with the requirements coming into effect on May 1, 2025.
The Integration Phase introduces additional requirements after the initial Generation Phase, such as taxpayers aligning their E-invoicing solutions with ZATCA’s platform, and issuing invoices in a specific format. The phased implementation of the Integration Phase is gradual, with ZATCA committing to inform subsequent waves at least six months prior to their integration dates. This initiative is part of the Kingdom’s broader efforts toward economic development and digital transformation.
The Integration Phase builds on the achievements of Phase One, which began on December 4, 2021, and saw notable improvements in consumer protection with the adaptation of taxpayers to new regulations. During Phase One, taxpayers transitioned from handwritten or manually created invoices to modern e-invoicing solutions. This shift not only ensured compliance with e-invoicing regulations but also significantly streamlined the invoicing process throughout the Kingdom.
