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Saudi Arabia – Regulatory Updates November 2023


Saudi Arabia, 17 November, 2023

The Saudi Arabian Tax and Customs Authority, ZATCA, announced the ninth wave of in Wave 9 for “Integration Phase” of E-invoicing.

Zakat, Tax and Customs Authority (ZATCA) determines the criteria for selecting the targeted taxpayers in the ninth wave for implementing the “Integration Phase” of E-invoicing, as it clarified that the ninth wave included all taxpayers whose revenues subject to VAT exceeded (30 million Saudi Riyals) during 2021 or 2022.

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