On January 31, 2025, the Saudi Tax and Customs Authority (ZATCA) released the criteria for the twentieth wave of taxpayers in the Phase 2 e-invoicing obligation scope.      This group encompasses taxpayers with annual revenues subject to VAT exceeding 1.5 million SAR (approximately 385,000 EUR) in 2022 or 2023.  Taxpayers in scope must integrate with the FATOORA platform no later than October 31, 2025, to adhere to the Phase 2 requirements.     ZATCA will contact the affected taxpayers to ensure they are prepared to comply with the obligations by the specified deadlines.