On July 10, 2025, the Zakat, Tax and Customs Authority (ZATCA) announced the criteria for Wave 23 of the e-invoicing integration phase. 

 

This wave targets businesses with VAT-subjected revenues exceeding 750,000 SAR (approximately 172,500 EUR) during 2022, 2023, or 2024. Affected taxpayers must integrate their systems with the FATOORA platform by March 31, 2026. 

 

ZATCA will…