On Jan. 1, SAU Tax began electronic invoicing linkage and integration.
SAU Tax began e-invoicing integration implementation second phase with first group of enterprises selected based on revenue exceeding 3bn riyals subject VAT for year 2021.
Summary
This phase is to link/integrate taxpayer e-invoicing systems with the Fatoora platform.
Aims to implement gradually, advising each group at least 6 months before integration.
Additional requirements, e.g. connecting taxpayer e-invoicing systems with SAU Tax system, issuing electronic invoices in specific format, plus additional invoice elements.
Represents next stage of ongoing economic revival and digital transformation, marks 1st phase success, which improved consumer protection/raised taxpayer awareness.
Mar, 2023 Third Wave of Taxpayers
On Mar. 24, 2023, SAU Tax set criteria for taxpayers for third wave of integration.
The third phase of the system targets Saudi-based businesses which generated revenue exceeding 250m riyals subject to VAT for year 2021 or 2022.
VAT registered taxpayers meeting the third phase criteria should integrate their e-invoicing solutions with the Fatoora platform starting from Oct. 1, 2023.
Apr. 28, 2023 Wave 4 Criteria
On Apr. 28, 2023, SAU Tax set e-invoicing wave 4 (integration) taxpayer criteria.
Applies to those with revenues subject to VAT above 150mn riyals in 2021 or 2022.
VAT registered taxpayers who meet the phase four criteria, should integrate their e-invoicing solutions with the Fatoora platform starting from Nov. 1, 2023.
May 2023 Wave 5 Criteria
On May 26, 2023, SAU Tax set e-invoicing wave 5 (integration) taxpayer criteria.
Applied to those with revenues subject to VAT above 100mn riyals in 2021 or 2022.
VAT registered taxpayers who meet the phase five criteria, should integrate their e-invoicing solutions with the Fatoora platform starting from Dec. 1, 2023.
Jun. 2023 Wave 6 Criteria
On Jun. 16, 2023, SAU Tax set e-invoicing wave 6 (integration) taxpayer criteria.
Applied to those with revenues subject to VAT above 70 mn riyals in 2021 or 2022.
VAT registered taxpayers who meet the phase six criteria, should integrate their e-invoicing solutions with the Fatoora platform starting from Jan. 1, 2024.
Jul. 2023 Wave 7 Criteria
On Jul. 28, 2023, SAU Tax set e-invoicing wave 7 (integration) taxpayer criteria.
Applied to those with revenues subject to VAT above 50 mn riyals 2021 or 2022.
VAT registered taxpayers who meet the phase 7 criteria, should integrate their e-invoicing solutions with the Fatoora platform starting from Feb. 1, 2024.
Aug. 2023 Wave 8 Criteria
On Aug. 18, 2023, SAU Tax e-invoicing wave 8 (integration) taxpayer criteria.
Applied to those with revenues subject to VAT above 40 mn riyals in 2021 or 2022.
VAT registered taxpayers who meet the phase 8 criteria, should integrate their e-invoicing solutions with the Fatoora platform starting from Mar. 1, 2024.
Document dated Aug. 18, 2023, was added on May 1, 2024 due to editorial backfill.
Nov. 2023 Wave 9 Criteria
On Nov. 17, 2023, SAU Tax e-invoicing wave 9 (integration) taxpayer criteria.
Applied to those with revenues subject to VAT above 30 mn riyals in 2021 or 2022.
VAT registered taxpayers who meet the phase 9 criteria, should integrate their e-invoicing solutions with the Fatoora platform starting from Jun. 1, 2024.
Document dated Nov. 17, 2023, was added on May 1, 2024 due to editorial backfill.
Mar. 2024 Wave 10 Criteria
On Mar. 29, 2024, SAU Tax e-invoicing wave 10 (integration) taxpayer criteria.
Applied to those with revenues subject to VAT above 25 mn riyals in 2022 or 2023.
VAT registered taxpayers who meet the phase 10 criteria, should integrate their e-invoicing solutions with the Fatoora platform starting from Oct. 1, 2024.
Document dated Mar. 19, 2024, was added on May 1, 2024 due to editorial backfill.
Apr. 2024 Wave 11 Criteria
On Apr. 26, 2024, SAU Tax set e-invoicing wave 11 (integration) taxpayer criteria.
Follows wave 8, wave 9, wave 10 criteria, added May 1 due to editorial backfill.
Included taxpayers with revenues subject to VAT above 15 mn riyals 2022 or 2023.
Pointed that all the targeted taxpayers in the eleventh wave shall integrate their e-invoicing solutions with the Fatoora Platform starting from Nov. 1, 2024.
May 24, 2024 Wave 12 Criteria
On May 24, 2024, SAU Tax set e-invoicing wave 12 (integration) taxpayer criteria.
Included taxpayers whose revenues subject to VAT above 10 mn SAR in 2022 or 2023.
SAU Tax will notify all targeted taxpayers in the twelfth wave to integrate their e-invoicing solutions with the Fatoora Platform from Dec. 1, 2024.
Jun. 28, 2024 Wave 13 Criteria
On Jun. 28, 2024, SAU Tax set e-invoicing wave 13 (integration) taxpayer criteria.
Included taxpayers whose revenues subject to VAT above 7 Mn SAR 2022 or 2023.
SAU Tax will notify all targeted taxpayers in the thirteenth wave to integrate their e-invoicing solutions with the Fatoora Platform starting from Jan. 1, 2025.
Jul. 26, 2024 Wave 14 Criteria
On Jul. 26, 2024, SAU Tax set e-invoicing wave 14 (integration) taxpayer criteria.
Included taxpayers whose revenues subject to VAT above 5 Mn SAR 2022 or 2023.
SAU Tax will notify all targeted taxpayers in the fourteenth wave to integrate their e-invoicing solutions with the Fatoora Platform starting from Feb. 1, 2025.
Aug. 30, 2024 Wave 15 Criteria
On Aug. 30, 2024, SAU Tax set e-invoicing wave 15 (Integration) taxpayer criteria.
Included taxpayers whose revenues subject to VAT above 4 Mn SAR 2022 or 2023.
SAU Tax will notify all targeted taxpayers in the fourteenth wave to integrate their e-invoicing solutions with the Fatoora Platform starting from Mar. 1, 2025.
Sep. 2024 Wave 16 Criteria
On Sep. 27, 2024, SAU Tax set e-invoicing wave 16 criteria for selected targeted establishments, to implement the Linking and Integration phase of e-invoicing.
I.e. entities whose revenues subject to VAT exceed 3 mn SAR in years 2022 or 2023.
SAU Tax will notify targeted establishments from Apr. 1, 2025; the obligation to implement the second phase Linking and Integration is done gradually and in groups.
SAU Tax will notify relevant groups at least 6 months before the specified linking date.
Nov. 2024 Wave 18 Criteria
On Nov. 29, 2024, SAU Tax set e-invoicing wave 18 criteria for targeted taxpayers.
Taxpayers whose revenues subject to VAT exceeded (SAR 2 Mn) during 2022 or 2023.
SAU Tax will notify all the targeted taxpayers in the Wave 18 to integrate their e-invoicing solutions with the Fatoora Platform by no later than August 31, 2025.
Dec. 2024 Wave 19 Criteria
On Dec. 27, 2024, SAU Tax set e-invoicing wave 19 criteria for targeted taxpayers.
Taxpayers whose revenues subject to VAT exceeded (SAR 1,75 Mn) in 2022 or 2023.
SAU Tax will notify all the targeted taxpayers in the Wave 19 to integrate their e-invoicing solutions with the Fatoora Platform by no later than September 30, 2025.
