The Zakat, Tax and Customs Authority (ZATCA) has outlined the criteria for selecting taxpayers to participate in the Sixteenth Wave of the E-invoicing “Integration Phase.” This phase targets businesses whose VAT-applicable revenues exceeded SAR 3 million during 2022 or 2023. ZATCA will notify these taxpayers about integrating their e-invoicing systems with the Fatoora platform by April 1, 2025, ensuring compliance with the e-invoicing mandate.