Summary
- Announced 26 September 2025, Wave 24 captures taxpayers with VAT-taxable revenue > SAR 375,000 in 2022, 2023 or 2024 — the lowest threshold to date, bringing many SMEs into scope. [zatca.gov.sa], [vatupdate.com]
- Affected taxpayers must complete Fatoora integration between 1 April and 30 June 2026, requiring XML invoices, QR codes, digital signatures, UUIDs and previous-invoice hashes, plus real-time clearance/24-hour reporting. [ey.com], [vatupdate.com]
- Non-compliance risks financial penalties, rejected invoices and operational disruption; ZATCA gives each wave at least six months’ notice. [vatupdate.com], [zatca.gov.sa]
Source
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