Zakat, Tax and Customs Authority (ZATCA) determines the criteria for selecting the targeted taxpayers in the twelfth Wave for implementing the "Integration Phase " of E-invoicing, as it clarified that the twelfth Wave included all taxpayers whose revenues subject to VAT exceeded (SAR 10 Mn) during 2022 or 2023.
Moreover, ZATCA explained that it will notify all targeted taxpayers in the twelfth Wave to integrate their E-invoicing solutions with the (Fatoora) Platform from 1 December 2024.