What is Wave 25 of ZATCA e-invoicing and who does it cover?
Table of Contents
Wave 25 is the latest announced wave of ZATCA's Phase 2 e-invoicing rollout. ZATCA announced the criteria for Wave 25 on 24 July 2026.
Wave 25 covers taxpayers whose revenues subject to VAT exceeded SAR 187,500 during any one of the years 2022, 2023, 2024, or 2025.
Businesses that fall within this criterion are required to integrate their e-invoicing solutions with the Fatoora platform by no later than 1 February 2027.
ZATCA has stated that it will notify the targeted taxpayers in this wave. The requirement is therefore based on the specified historical VAT-subject revenue criterion rather than simply looking at a business's current-year revenue.
Businesses included in Wave 25 should use the time before the February 2027 deadline to assess their existing invoicing system, select a compliant solution, complete integration, test invoice flows, and ensure that their system meets ZATCA's Phase 2 requirements.
Key points
- Wave 25 was announced on 24 July 2026.
- The threshold is more than SAR 187,500 in VAT-subject revenue.
- Revenue is assessed for 2022, 2023, 2024, or 2025.
- The integration deadline is 1 February 2027.
- Targeted taxpayers will be notified by ZATCA.
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