On February 28, 2025, the Saudi Tax and Customs Authority (ZATCA) released the criteria for taxpayers included in the 21st wave required to adhere to the Integration Phase of the e-invoicing mandate.
The 21st wave encompasses taxpayers whose revenues subject to VAT exceeded 1.25 million SAR (ca. 307 000 EUR) in 2022, 2023 or 2024. Concerned taxpayers must issue e-invoices and integrate with the FATOORA platform by November 30, 2025.
ZATCA will notify taxpayers in the…