What did ZATCA announce?
On 24 July 2026 the Zakat, Tax and Customs Authority announced the criteria for selecting taxpayers in Wave 25 of the e-invoicing “Integration Phase” (Phase 2).
| Item | Detail |
|---|---|
| Who is covered | Taxpayers whose VAT-subject revenues exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025 |
| Integration deadline | No later than 1 February 2027 |
| How you will know | ZATCA notifies targeted taxpayers directly, and informs later waves at least six months before their integration date |
Why this wave matters
The revenue threshold is relatively low, so this wave reaches a large group of small and medium businesses that have not yet had to integrate — many of which use basic accounting software that does not support integration with the FATOORA platform.
A five-step readiness plan
- Check your taxable revenue for 2022–2025, and watch the ZATCA portal and your registered email for a notice.
- Assess your current system: does it issue invoices in the required format and support FATOORA integration?
- Choose the right solution: upgrade your existing system or move to a compliant solution that supports integration.
- Test before the deadline in the sandbox, covering tax and simplified invoices and credit/debit notes.
- Train your team on issuing and correcting invoices — day-to-day operating errors cause most violations.
Don’t delay: integration takes time to prepare and test, and the deadline does not move because of any separate penalty-relief initiatives.