ZATCA publishes criteria for the upcoming tenth wave of the Integration Phase

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 wave starts on 1 October 2024 and ends on 31 December 2024. All targeted taxpayers will be notified…