ZATCA Announces Wave 25 for Saudi Arabia’s E-Invoicing Integration Phase

KSA, 19 August, 2026: Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for taxpayers targeted under Wave 25 of the E-Invoicing Integration Phase.

The wave covers taxpayers whose VAT-subject revenues exceeded SAR 187,500 during any of the years 2022, 2023, 2024 or 2025.

ZATCA will notify taxpayers in Wave 25 to integrate their e-invoicing solutions with the Fatoora platform by 1 February 2027.

The Integration Phase requires businesses to meet additional technical requirements, including connecting their e-invoicing systems with Fatoora, issuing invoices in the prescribed format and including additional invoice data fields.

Phase Two is being implemented gradually through multiple waves, with ZATCA notifying taxpayers of their integration deadlines at least six months in advance.

The Integration Phase follows the Generation Phase, launched on 4 December 2021, which required taxpayers to replace handwritten and basic computer-generated invoices with compliant electronic invoicing solutions.

Businesses falling within Wave 25 should assess their systems and begin preparations early to ensure compliance with ZATCA’s integration requirements by the prescribed deadline.