# 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).** \