The second wave of the e-invoicing integration phase

18 November 2022 - The Zakat, Tax and Customs Authority (ZATCA) has initiated contact with taxpayers to obtain their readiness details in preparation of the second wave of the e-invoicing integration phase. We understand that the selected taxpayer must attend to ZATCA's request. Although ZATCA has not yet formally defined the second wave selection criteria, we expect additional public communication from ZATCA on the subject any time soon. 

We also anticipate that ZATCA will officially communicate (through letters similar to the first wave of the integration phase) with the selected taxpayers in the coming days to formally inform them about the second wave timelines by providing taxpayers with at least six months to integrate their IT system for clearance and/or reporting.  

Other taxpayers will have to integrate in subsequent waves of which the second wave is the next to come, therefore if you were not a part of the first wave, we recommend you to start planning ahead as you might be part of the upcoming second wave. 

In 2021, the ZATCA introduced e-invoicing in the Kingdom of Saudi Arabia. Phase one of the e-invoicing implementation, the generation phase, was applicable on 4 December 2021 for all taxpayers. Phase two of the implementation, the integration phase, will go live on 1 January 2023 for the first wave of taxpayers.