- Wave 24 Launch: Saudi Arabia’s ZATCA announced Wave 24 of e-invoicing integration, beginning no later than June 30, 2026, applying to taxpayers exceeding SAR 375,000 revenue between 2022–2024.
- Compliance Requirements: Selected taxpayers must issue e-invoices in ZATCA’s prescribed format, include additional mandatory data fields, and achieve full technical integration with the Fatoora platform to ensure regulatory compliance.
- Preparation Guidance: Businesses should assess e-invoicing systems early, as ZATCA provides at least six months’ notice before integration deadlines, ensuring readiness for technical, reporting, and compliance obligations.
Sources:
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ZATCA establishes criteria for wave 24 taxpayers of the Integration Phase
- Integration Deadline: The Zakat, Tax and Customs Authority (ZATCA) has set June 30, 2026, as the deadline for taxpayers in wave 24 to integrate their e-invoicing solutions with the Fatoora platform.
- Revenue Threshold: Taxpayers required to comply with this integration phase are those whose VAT-subject revenues exceeded 375,000 SAR (approximately 85,000 EUR) during the years 2022, 2023, or 2024.
- Notification Process: ZATCA will notify all taxpayers who are subject to this integration requirement to ensure compliance with the e-invoicing obligation.
Source Pagero
Saudi Arabia announces 24th wave of Phase 2 e-invoicing integration
- Announcement Details: On September 26, 2025, Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) announced the criteria for taxpayers included in the 24th wave of Phase 2 e-invoicing integration. Taxpayers with a taxable turnover exceeding SAR 375,000 during 2022, 2023, or 2024 must comply by June 30, 2026.
- Integration Timeline: Affected taxpayers will be notified by ZATCA to prepare for linking their electronic invoicing systems with the ZATCA’s platform (Fatoora) between April 1, 2026, and June 30, 2026.
- Compliance Requirements: Resident businesses should ensure compliance with the Phase 2 e-invoicing obligations as outlined by ZATCA to avoid penalties. Those not included in the first 24 waves should stay updated on future integration timelines from ZATCA.
Source EY
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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