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 notify all impacted entities to ensure timely compliance.