Wave 15 Criteria Has Been Announced by ZATCA

Zakat, Tax and Customs Authority (ZATCA) determines the criteria for selecting the targeted taxpayers in the Fifteenth wave for implementing the "Integration Phase " of E-invoicing, as it clarified that the Fifteenth wave included all taxpayers whose revenues subject to VAT exceeded (4 million Saudi Riyals) during 2022 or 2023.

Moreover, ZATCA explained that it will notify all targeted taxpayers in the Fifteenth wave to integrate their e-invoicing solutions with the (FATOORA) Platform from 1 March 2025. 

The end of implementing the Fifteenth wave for all taxpayers whose annual revenues subject to VAT exceeded 4 million Saudi riyals in 2022 or 2023 is May 31, 2025. Penalties and fines will be applied to latecomers.

ZATCA has stated that Phase Two (Integration Phase) requires additional requirements, compared to the Phase One (the Generation Phase), the most prominent of which is to integrate taxpayers' e-invoicing solutions with ZATCA's platform (FATOORA), issue e-invoices based on a specific format, and include additional fields in the invoice. Furthermore, Phase Two (Integration Phase) of E-invoicing would take place gradually in waves, and ZATCA would inform the following waves directly at least six months before their Integration Date.
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