On 29 March 2024, Zakat, Tax and Customs Authority (ZATCA) published the criteria for selecting the taxpayers who must comply with the Phase 2 requirements in the tenth wave.

 

This wave of Phase 2 (Integration phase) includes all taxpayers subject to VAT with annual taxable revenue exceeding 25 million SAR (ca. EUR 6.2 million) during 2022 or 2023.

 

The Integration Period for the tenth…