ZATCA sets e-invoicing Wave 12: Fatoora integration from 1 December 2024 for revenue above SAR 10 million
- Jurisdiction
- Saudi Arabia
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 24 May 2024
- Effective
- 1 December 2024
- Authority
- Zakat, Tax and Customs Authority (ZATCA)
- Verified
- Fetched from official source · high confidence
Saudi taxpayers whose VAT-taxable revenue exceeded SAR 10 million in 2022 or 2023, whom ZATCA selected and notified for Wave 12.
No action — monitoring only.
ZATCA announced the criteria for Phase 2 (Integration Phase) Wave 12 of e-invoicing on 2024-05-24: taxpayers whose VAT-taxable revenue exceeded SAR 10 million in 2022 or 2023 are targeted, and ZATCA will notify them to integrate their e-invoicing solutions with the Fatoora platform from 2024-12-01.
What changed in detail
On 24 May 2024 the Zakat, Tax and Customs Authority (ZATCA) published the selection criterion for Wave 12 of Phase 2 (the “Integration Phase”) of e-invoicing. The wave covers every taxpayer whose revenue subject to VAT exceeded SAR 10 million in 2022 or 2023; exceeding it in any one of those years is enough.
ZATCA said it would notify every targeted taxpayer in the wave to integrate their e-invoicing solutions with the Fatoora platform from 1 December 2024.
The threshold falls from SAR 15 million in Wave 11 to SAR 10 million, still measured on 2022 or 2023.
What it means
Wave 12 was the last wave pitched at SAR 10 million or more; every later wave reached businesses below that size.
The integration start date of 1 December 2024 has passed, so this step of the rollout is spent; the taxpayers it selected remain bound by Phase 2. The threshold has since fallen to SAR 375,000 in Wave 24 (by 30 June 2026) and SAR 187,500 in Wave 25 (by 1 February 2027), so a business below SAR 10 million should check itself against the latest wave.
Proof
exceeded (SAR 10 Mn) during 2022 or 2023
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