On 18 August 2023, ZATCA announced the criteria for the E-invoicing Integration phase Wave 8 participants. As per the announcement, VAT-registered taxpayers that have an annual taxable revenue (taxable supplies) exceeding SAR 40 Million during the calendar year 2021 or 2022 are required to integrate their E-invoicing solutions with the FATOORA platform starting from 1 March 2024.
