Saudi Arabia Tax Agency Announces Criteria for Eighteenth Wave Integration of E-Invoicing

The Saudi General Authority of Zakat and Tax Nov. 29 announced the selection criteria for the eighteenth wave of linking and integrating taxpayer VAT e-invoicing systems into its Fatoora system. The announcement explains that: 1) the eighteenth wave begins Aug. 31, 2025, for taxpayers with VAT-taxable revenue exceeding 2 million Saudi riyals (US$532,415) in 2022 or 2023; 2) the Tax Agency will notify taxpayers in the wave at least six months before the required linkage date; and 3) the linking and integration phase involves additional requirements, including the issuance of e-invoices based on a specific format and the inclusion of ...