> For the complete documentation index, see [llms.txt](https://docs.cleartax.in/product-help-and-support/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.cleartax.in/product-help-and-support/for-large-businesses/cleartax-e-invoicing-ksa/zatca-updates/zatca-e-invoicing-for-wave-2-customers-announced.md).

# ZATCA E-invoicing for Wave 2 customers announced

### **Updates as on Dec 23, 2022**

ZATCA announces the implementation of the **'Linking and Integration phase' for E-invoicing to start on 1 July 2023**, with the establishments that are selected within the second group. 

**Second group: Who does this effect?**

Businesses based on the standard of the volume of revenues subject to VAT for the year 2021 - **whose revenues exceed half a billion riyals (500M SAR).**

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