KSA – ZATCA announces e-invoicing readiness for Wave 25

Summary 

• On 24 July 2026, ZATCA officially announced Wave 25 of Phase 2 (the Integration Phase) of Saudi Arabia’s e-invoicing mandate. 

• Taxpayers whose VAT-subject revenues exceeded SAR 187,500 in any of the years 2022–2025 are required to integrate their e-invoicing solutions with the Fatoora platform by 1 February 2027. 

• The new threshold is half the SAR 375,000 level applied under Wave 24, significantly expanding the scope of businesses subject to Phase 2 integration requirements. 

Extended article 

On 24 July 2026, the Zakat, Tax and Customs Authority (ZATCA) officially announced Wave 25 of Phase 2, the Integration Phase, of Saudi Arabia’s e-invoicing mandate. The Integration Phase requires in-scope taxpayers to connect their compliant e-invoicing solutions directly to ZATCA’s Fatoora platform. 

Under Wave 25, taxpayers whose VAT-subject revenues exceeded SAR 187,500 in any of the years 2022, 2023, 2024 or 2025 must integrate their e-invoicing solutions with the Fatoora platform by 1 February 2027. Affected businesses will need to ensure their systems meet the technical and security requirements for integration well ahead of that deadline. 

Notably, the SAR 187,500 threshold is half the SAR 375,000 level applied under Wave 24, significantly broadening the population of businesses drawn into Phase 2. Smaller taxpayers should begin readiness assessments promptly. The announcement is available here: zatca.gov.sa – Wave 25 e-invoicing. 

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