ZATCA Wave 25: Fatoora Deadline & Integration Requirements

On July 24, 2026, ZATCA announced Wave 25 of the e-invoicing Integration Phase. It applies to any taxpayer in Saudi Arabia whose VAT-subject revenue exceeded SAR 187,500 (about EUR 43,400) in 2022, 2023, 2024, or 2025. Affected businesses must integrate their e-invoicing systems with the Fatoora platform by February 1, 2027. ZATCA will notify all concerned taxpayers directly.

What Is ZATCA Wave 25?

Wave 25 is the latest group of taxpayers that Saudi Arabia's Zakat, Tax and Customs Authority (ZATCA) has ordered to move into Phase Two of e-invoicing, known as the Integration Phase. This phase requires businesses to connect their invoicing systems directly to ZATCA's Fatoora platform, rather than simply generating compliant e-invoices on their own systems, which was the requirement under Phase One.

ZATCA rolls out the Integration Phase gradually, wave by wave, based on taxpayer revenue thresholds. Wave 25 is the newest of these groups.

Who Qualifies for Wave 25?

According to ZATCA's official announcement, Wave 25 includes all taxpayers whose revenues subject to VAT exceeded SAR 187,500 during any one of the following years:

• 2022
• 2023
• 2024
• 2025

If your VAT-taxable revenue crossed this threshold in even one of those four years, your business falls within Wave 25 and must comply with the Integration Phase requirements.

Key Deadline: February 1, 2027

Businesses identified in Wave 25 must integrate their e-invoicing solutions with the Fatoora platform no later than February 1, 2027. ZATCA has confirmed it will directly notify all taxpayers who fall under this wave, so businesses that meet the revenue criteria should expect official communication ahead of the deadline. As a general practice, ZATCA also informs upcoming waves at least six months before their integration date, giving businesses a runway to prepare.

Phase One vs. Phase Two: What Changes

Understanding Wave 25 requires understanding the difference between the two phases of Saudi Arabia e-invoicing system.

Phase One (Generation Phase), introduced on December 4, 2021, required taxpayers to:

• Stop issuing handwritten invoices or invoices created in text editors and spreadsheets.
• Use a compliant technical solution to generate e-invoices.
• Store e-invoices with required fields, including a QR code.

Phase Two (Integration Phase) builds on this and adds more demanding requirements, including:

• Integrating the taxpayer's e-invoicing solution directly with ZATCA's Fatoora platform.
• Issuing e-invoices in a specific, ZATCA-defined format.
• Including additional mandatory fields in each invoice.

In short, Phase One was about digitizing invoices. Phase Two is about connecting those digital invoices to ZATCA's system in real time (or near real time), enabling closer oversight and validation.

Why This Matters for Your Business

If your business is part of Wave 25, non-compliance by the February 1, 2027, deadline could expose you to penalties and disruptions in invoicing operations. Beyond avoiding fines, integration also affects:

• Cash flow and invoicing accuracy, since invoices must match ZATCA's required format exactly.
• ERP and accounting software configuration, which may need updates or new middleware to connect with Fatoora.
• Internal processes, since finance and IT teams will need to coordinate on testing and go-live timelines.

How to Prepare for Fatoora Integration

1. Check your VAT-subject revenue for 2022 through 2025 to confirm whether you fall within the Wave 25 threshold.
2. Review your current invoicing system to see whether it already supports ZATCA's Integration Phase requirements or needs upgrading.
3. Talk to your ERP or accounting software provider about Fatoora API integration and compliance certification.
4. Plan testing time well before February 1, 2027, since integration involves connecting to a live government platform.
5. Watch for official ZATCA notification, but do not wait for it if your revenue already meets the threshold. Early preparation reduces last-minute risk.

Frequently Asked Questions

What is the revenue threshold for ZATCA Wave 25? SAR 187,500 in VAT-subject revenue during 2022, 2023, 2024, or 2025.

What is the deadline for Wave 25 integration? February 1, 2027.

What is the Fatoora platform? Fatoora is ZATCA's national e-invoicing platform. Under Phase Two, taxpayers must integrate their invoicing systems with Fatoora and issue e-invoices in a specific format with additional required fields.

Will ZATCA notify affected businesses directly? Yes. ZATCA has stated it will notify all taxpayers concerned by Wave 25, and it generally informs waves at least six months ahead of their integration date.

Is Wave 25 the same as Phase One of e-invoicing? No. Phase One (Generation Phase) began in December 2021 and required businesses to generate and store compliant e-invoices. Wave 25 falls under Phase Two (Integration Phase), which requires direct system integration with Fatoora.

What happens if my business doesn't integrate by the deadline? ZATCA has not detailed specific penalties for Wave 25 in this announcement, but non-compliance with e-invoicing regulations generally carries the risk of fines under Saudi VAT and e-invoicing rules. Businesses should confirm current penalty provisions with ZATCA or a qualified tax advisor.