On March 21, 2025, the Saudi Zakat, Tax and Customs Authority (ZATCA) announced the criteria for wave 22 of taxpayers needing to comply with the second phase of the e-invoicing mandate.

This wave includes taxpayers with revenues subject to VAT exceeding 1 million SAR (approximately 246,300 EUR) during 2022, 2023, or 2024. Taxpayers in the scope will have to issue e-invoices and integrate with the …