Will there be more ZATCA waves after Wave 25?

Yes. Wave 25 is not necessarily the end of ZATCA's Phase 2 rollout. ZATCA has stated that Phase 2 is being implemented gradually in waves and that taxpayers in subsequent waves will be informed directly at least six months before their integration date.

This means businesses that were not included in Wave 25 should not assume that they are permanently outside the Phase 2 requirements.

ZATCA has progressively lowered the revenue criteria used to identify targeted taxpayers across different waves. For example, earlier waves used thresholds in the millions of Saudi Riyals, while Wave 25 uses a threshold of more than SAR 187,500.

The continued wave-based approach allows ZATCA to bring additional taxpayer groups into the integration phase over time. Businesses should therefore continue monitoring official ZATCA announcements even if they have not yet received a wave notification.

Key points

• Wave 25 does not mean that Phase 2 is finished.
• ZATCA has confirmed that Phase 2 continues through successive waves.
• Future taxpayers will be notified at least six months before their integration date.
• Revenue thresholds have generally decreased across later waves.
• Businesses not yet notified should continue monitoring ZATCA announcements.