On 24 May 2024, ZATCA (Zakat, Tax and Customs Authority) announced the threshold for taxpayers included in the twelfth wave. This group are required to integrate their e-invoicing solution with the Fatoora platform between 1 December 2024 and 28 February 2025.

The wave includes taxpayers with revenues subject to VAT exceeding SAR 10 million (ca. EUR 2.5 million) during 2022 or 2023. 

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