Targeted Taxpayers in E-invoicing Integration Phase
Wave 18 Criteria
The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for selecting taxpayers in the 18th Wave of the Integration Phase of e-invoicing. This wave targets all taxpayers whose VAT-relevant revenues exceeded SAR 2 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 by August 31, 2025.
