Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has announced the 21st wave of Phase 2 e-invoicing integration. This will cover taxpayers with a taxable turnover exceeding SAR 1.25 million in 2022, 2023, or 2024. These businesses must comply with the real-time e-invoicing integration requirements between September 1 and November 30, 2025.
The e-invoicing rollout has started with Phase 1 in December 2021, and followed by Phase 2 in January 2023, which requires integration with ZATCA’s platform. Taxpayers in the 21st group are advised to upgrade their IT systems to meet compliance deadlines, and others should keep an eye out for future ZATCA updates on additional waves.
To facilitate compliance, ZATCA is implementing the integration phase in waves, with each taxpayer receiving notification at least six months before their integration deadline.
