On 17 November 2023, ZATCA announced that all taxpayers whose revenues subject to VAT exceeded SAR 0,03 billion (ca. EUR 7 million) during 2021 or 2022 will fall under the scope of the new wave.

The above-mentioned taxpayer group must integrate their e-invoicing solutions with the FATOORA Platform starting 1 June 2024 until the end of September 2024.