On 24 July 2026 the Zakat, Tax and Customs Authority (ZATCA) announced the criteria for selecting the taxpayers targeted in Wave 25 of the second phase (Integration Phase) of e-invoicing.
Who is included?
All taxpayers whose VAT-subject revenue exceeded SAR 187,500 during 2022, 2023, 2024 or 2025 — half the SAR 375,000 threshold used for Wave 24.
Deadline
ZATCA will notify targeted taxpayers to integrate their e-invoicing solutions with the Fatoora platform no later than 1 February 2027. ZATCA stresses that it announces each wave at least six months before it applies.
What to do now
- Review your VAT-subject revenue for 2022–2025.
- Make sure your invoicing system supports integration with the Fatoora platform.
- Follow ZATCA’s notifications on your account in its e-services portal.
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