The Zakat, Tax and Customs Authority (ZATCA) determined measures for selecting target establishments at the 12th category to apply the integration phase of e-invoicing.
In a statement, the authority added that the 12th category includes all entities whose revenues, inclusive of value-added tax, exceed SAR 10 million in 2022 or 2023.
ZATCA will notify all target entities in preparation for linking and integrating their e-invoicing systems, via "Fatora" platform, starting from Dec. 1, 2024.