If a taxpayer is complaint with Phase 1 requirements, and was not yet notified by ZATCA to integrate, is the taxpayer required to implement Phase 2 requirements?
The taxpayer is not required to implement Phase 2 requirements until notified by ZATCA about the integration enforcement date of the taxpayer’s wave, in which the taxpayer is required to start following phase 1 requirements. However, it is recommended for taxpayers to start following phase 2 requirements on a voluntary basis before their integration enforcement date [based on final integration roll-out strategy].