The Saudi Zakat, Tax, and Customs Authority (ZATCA) recently announced that it has determined the criteria for the 21st wave of the integration phase for the country's new E-Invoicing (FATOORA) requirements. The Integration phase is being rolled out in waves for targeted taxpayer groups and involves the introduction of technical and business requirements for electronic invoices and electronic solutions, as well as the integration of these electronic solutions with ZATCA's systems. The first wave of the integration phase began on 1 January 2023 for taxpayers with VAT taxable revenue that exceeded SAR 3 billion in 2021, with subsequent waves determined...