What happened?
ZATCA announced Wave 25 of Saudi Arabia's e-invoicing Integration Phase on 24 July 2026. The wave covers taxpayers whose revenues subject to VAT exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025.
ZATCA says affected taxpayers will be notified and must integrate their e-invoicing solutions with the Fatoora platform no later than 1 February 2027.
Key details
The Integration Phase goes beyond generating electronic invoices. ZATCA highlights system integration with Fatoora, prescribed invoice formats and additional invoice fields as core requirements.
Because the roll-out is wave-based, the threshold is a screening tool rather than a substitute for the taxpayer's direct ZATCA notification. Businesses should reconcile both their historical VAT-subject revenue and any notification received.
Business impact
Implementation typically cuts across tax, finance and technology. In-scope taxpayers should confirm the systems that generate invoices, map mandatory data fields, test integration and identify exception processes well before the February deadline.
Businesses should apply the Wave 25 revenue criterion to the targeted taxpayer identified by ZATCA and reconcile it with the notification received, rather than assuming that a group-wide revenue figure by itself determines scope.
Why it matters
This is not being presented as a newly announced September development. T&M is carrying it now because the 1 February 2027 deadline is an active forward compliance milestone and the preparation window is already running.