02.07.23

Voluntary participation in Integration Phase

The Integration Phase of e-invoicing began in January 2023 for the first wave taxpayers (whose turnover exceeds 3 billion riyals annually), and ZACTA recently identified the second wave taxpayers (whose revenues exceed 500 million riyals annually); The second wave is expected to begin in July 2023.

Further, ZATCA has allowed taxpayers who are not part of the first wave to participate in the Integration Phase on a voluntary basis prior to their integration date.