Saudi Arabia: ZATCA Announces Eighteenth Wave of Taxpayers for Phase 2 E-Invoicing Mandate

Saudi Arabia introduces new regulations regarding its e-invoicing implementation phase.

Mandatory Integration with FATOORA Platform by August 2025

On November 29, 2024, the Zakat, Tax and Customs Authority (ZATCA) revealed the eighteenth group of taxpayers required to comply with Phase 2 of the e-invoicing mandate. These taxpayers must issue electronic invoices and integrate with the FATOORA platform by August 31, 2025.

Who Will Be Affected by the New Mandate?

The mandate applies to taxpayers whose annual VAT-eligible revenue exceeds SAR 2 million (approximately EUR 504,000) in 2022 or 2023.

Compliance Notifications

ZATCA will notify all impacted taxpayers directly, ensuring they have sufficient time to meet the integration and e-invoicing requirements.

This announcement underscores ZATCA’s continued efforts to enhance tax compliance and streamline digital invoicing across the Kingdom.

There’s more you should know about e-invoicing in the Kingdom of Saudi Arabia – learn more about the new and upcoming regulations.