Fourth wave of FATOORAH’s mandated B2B e-invoicing participants will begin on November 1, 2023

May 3, 20230

Type: Legislation

The mandatory e-invoicing Phase 2 (Integration Phase) is now open to the fourth wave of taxpayers, according to the Zakat, Tax and Customs Authority (ZATCA). These taxpayers have yearly incomes ranging from SAR 250 million to SAR 500 million. Beginning on November 1, 2023, must adhere to the national FATOORAH regulation. 

Current confirmed waves consist of: 

  1. As of November 2023, taxpayers with annual incomes between SAR 150 million and SAR 250 million.
  2. As of October 20, 2023, taxpayers with annual incomes of between SAR 250 million and SAR 500 million as of 20 October 2023.
  3. As of July 2023, second-wave companies with annual sales of at least SAR 500 million (about $13.3 million USD). ZATCA ought to have already been in touch with the qualified companies.
  4. As of January 2023, taxpayers whose annual revenue exceeds SAR 3 billion went live.


Effective date: 1 November 2023 


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