Saudi Arabia E-Invoicing Wave 25: ZATCA Criteria, Deadline and Requirements

The Zakat, Tax and Customs Authority announced the selection criteria for Wave 25 of the Integration Phase of e-invoicing in Saudi Arabia on July 24, 2026. This wave covers taxpayers whose VAT-subject revenue exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. These businesses must connect their e-invoicing solutions to the Fatoora Platform by February 1, 2027. This guide covers the Wave 25 criteria, deadline and requirements in detail.

Key Takeaways

• ZATCA announced Wave 25 of the Integration Phase of e-invoicing in Saudi Arabia on July 24, 2026.

• Wave 25 covers taxpayers with VAT-subject revenue above SAR 187,500 in 2022, 2023, 2024 or 2025.

• Targeted taxpayers must integrate their e-invoicing solutions with the Fatoora Platform by February 1, 2027.

• The Integration Phase requires a specific invoice format and additional mandatory invoice fields.

• ZATCA notifies each future wave directly at least six months before its integration date.

• Phase Two of e-invoicing rolls out gradually in waves, each targeting a different taxpayer group by revenue.

• Phase One of e-invoicing began on December 4, 2021 and remains the foundation for all later waves.

What Is ZATCA's E-Invoicing Wave 25

Wave 25 is the twenty-fifth group of taxpayers that ZATCA has selected for the Integration Phase of e-invoicing in Saudi Arabia. The Integration Phase is also known as Phase Two of the e-invoicing mandate, and it follows the earlier Generation Phase that most VAT registrants already comply with.

Each wave under Phase Two brings a new set of taxpayers into direct integration with ZATCA's Fatoora Platform, based on the revenue threshold the authority sets for that specific wave. ZATCA determines and announces this threshold separately for every wave as the Integration Phase continues to expand.

Wave 25 Selection Criteria and Who Must Comply

ZATCA has confirmed that Wave 25 includes taxpayers whose revenue subject to VAT exceeded SAR 187,500 during at least one of four calendar years. Any taxpayer meeting this threshold should expect a direct notification from ZATCA regarding their integration timeline. The following criteria determine whether a taxpayer falls under this wave:

• VAT-subject revenue exceeded SAR 187,500 during the 2022 calendar year, which alone is enough to bring a business into Wave 25.

• VAT-subject revenue exceeded SAR 187,500 during the 2023 calendar year, independent of the revenue figure recorded in any other year.

• VAT-subject revenue exceeded SAR 187,500 during the 2024 calendar year, regardless of whether earlier years also crossed this threshold.

• VAT-subject revenue exceeded SAR 187,500 during the 2025 calendar year, the most recent year ZATCA includes under this criteria.

ZATCA Wave 25 Integration Deadline

Taxpayers who meet the Wave 25 criteria must integrate their e-invoicing solutions with the Fatoora Platform by February 1, 2027, the deadline ZATCA has set for this wave. The authority will notify all targeted taxpayers individually before this date, giving businesses time to prepare their systems and processes. Taxpayers should treat this notification as the trigger to begin technical integration work rather than waiting for the deadline itself.

Integration Phase Requirements for Wave 25 Taxpayers

Meeting the February 1, 2027 deadline requires more than the Generation Phase compliance most businesses already have in place. A taxpayer that misses this date falls out of compliance with the Integration Phase. Wave 25 taxpayers must meet the following requirements once notified by ZATCA:

• Integrate their e-invoicing solution directly with ZATCA's Fatoora Platform, connecting their system instead of simply generating invoices in isolation.

• Issue electronic invoices in the specific format that ZATCA prescribes for Phase Two, distinct from the structured format required under Phase One.

• Include additional mandatory fields in every electronic invoice they generate, on top of the fields already required under Phase One.

Generation Phase vs Integration Phase Comparison for Saudi Arabia E-Invoicing

The Wave 25 integration requirements represent a fundamental shift from the Generation Phase to the Integration Phase. The table below outlines the key distinctions between the two phases of the Saudi Arabia e-invoicing mandate:

How the Integration Phase Rolls Out in Waves

ZATCA has confirmed that Phase Two of e-invoicing takes place gradually in waves, with each wave targeting a different group of taxpayers based on their VAT-subject revenue. The authority also confirmed that it will notify every future wave directly, at least six months before that wave's integration date.

This staged approach lets ZATCA extend the Integration Phase to progressively more taxpayers over time, rather than requiring every VAT registrant to integrate at once. Wave 25 is the latest stage in this ongoing rollout, and businesses that fall outside its current threshold should expect a future wave to eventually apply to them.

How to Prepare for ZATCA Wave 25 Integration

Since ZATCA notifies each wave only shortly before its integration date, businesses expecting to qualify for Wave 25 should begin preparation now rather than waiting for a formal notification. The following steps outline a practical path to readiness:

• Check historical VAT returns for 2022 through 2025 to confirm whether revenue crossed the SAR 187,500 threshold.

• Select or upgrade to an e-invoicing solution capable of connecting with ZATCA's Fatoora Platform.

• Confirm with the chosen e-invoicing provider that the solution meets the specific format and field requirements ZATCA has set for Phase Two.

• Complete onboarding of the invoicing solution on the Fatoora Platform ahead of the assigned deadline.

• Train finance and accounting staff on the additional invoice fields and format required under the Integration Phase.

How Flick Network Supports Wave 25 Compliance

Flick Network helps businesses meet Wave 25 requirements under Saudi Arabia's e-invoicing mandate through the following capabilities:

• Fatoora Platform integration: Connects a business's invoicing systems directly with the Fatoora Platform to meet Phase Two requirements.

• Format and field compliance: Generates electronic invoices in the structure and fields required for the current wave.

• ERP connectivity: Links e-invoicing workflows to major ERP systems, including SAP, Oracle and Microsoft Dynamics.

• Certified infrastructure for Saudi compliance: Runs on ISO/IEC 27001 and ISO 22301 certified systems, giving Saudi businesses a secure and reliable base for Fatoora Platform integration.

Conclusion

ZATCA's Wave 25 announcement brings a new group of Saudi Arabia taxpayers into the Integration Phase of e-invoicing, based on VAT-subject revenue crossing SAR 187,500 in 2022, 2023, 2024 or 2025. Affected businesses must integrate with the Fatoora Platform, adopt the prescribed format and include the additional fields by February 1, 2027. Businesses should confirm their revenue position and start integration planning before their ZATCA notification arrives. For support preparing for Wave 25, reach the Flick Network team at sales@flick.network.

FAQs

1. What is Wave 25 of Saudi Arabia's e-invoicing mandate? 
    Wave 25 is the latest group of taxpayers that ZATCA has selected for the Integration Phase of e-invoicing based on their VAT-subject revenue.

2. Which taxpayers fall under Wave 25? 
    Taxpayers whose VAT-subject revenue exceeded SAR 187,500 during 2022, 2023, 2024 or 2025 fall under Wave 25.

3. What is the deadline for Wave 25 integration? 
    Wave 25 taxpayers must integrate their e-invoicing solutions with the Fatoora Platform by February 1, 2027.

4. How will taxpayers know they are part of Wave 25? 
    ZATCA notifies all targeted taxpayers directly once they fall within a specific wave's criteria.

5. What does the Integration Phase require that the Generation Phase does not? 
    The Integration Phase requires direct system integration with the Fatoora Platform, a specific invoice format and additional invoice fields.

6. How much advance notice does ZATCA give for future waves? 
    ZATCA informs each future wave directly at least six months before its integration date.

7. Does Wave 25 change requirements under the Generation Phase? 
    No, the Generation Phase requirements introduced in 2021 continue to apply alongside the new Integration Phase requirements.

8. Does ZATCA run the Integration Phase for all taxpayers at once? 
    No, ZATCA rolls out the Integration Phase gradually in waves, with each wave covering a different taxpayer group by revenue.