As of 26 July 2024, the Zakat, Tax and Customs Authority (ZATCA) has determined the criteria for the twelfth wave of taxpayers to implement the "Integration Phase" of E-invoicing.

Taxpayers whose revenues subject to VAT exceeded 5 million Saudi Rials during 2022 or 2023 must connect their systems with the e-invoicing platform Fatoora by 1 February 2025.

The official press release can be found here: ZATCA Determines the Criteria for Selecting the Targeted Taxpayers in Wave 14 for “Integration Phase” of E-invoicing.