ZATCA e-invoicing Wave 25: is your business included, and when?

Short answerZATCA e-invoicing Wave 25 (Integration Phase) covers businesses whose VAT-taxable revenue exceeded SAR 187,500 during 2022, 2023, 2024 or 2025. The announced integration date with the Fatoora platform is 1 February 2027. ZATCA announced the wave on 24 July 2026 and notifies targeted businesses directly at least six months before their date.

What are the ZATCA integration waves?

Phase 2 of e-invoicing, the Integration Phase, has been enforceable since 1 January 2023, but it does not apply to every business at once. ZATCA divides taxpayers into target groups called waves, and each wave's businesses connect their invoicing systems to the Fatoora platform through an API.

Each wave is defined by VAT-taxable revenue above a threshold in named years. ZATCA's E-invoicing Implementation Resolution requires it to notify each target group of the integration procedures at least six months before the due date.

Until you are notified of your wave, you do not have to implement the Phase 2 requirements, but you still follow Phase 1 (Generation), enforceable since 4 December 2021 for all resident taxpayers. ZATCA recommends adopting Phase 2 voluntarily earlier.

Who does ZATCA e-invoicing Wave 25 cover, and when?

The Zakat, Tax and Customs Authority announced the Wave 25 criteria on 24 July 2026. The wave covers businesses whose VAT-taxable revenue exceeded SAR 187,500 during 2022, 2023, 2024 or 2025, and ZATCA said it will notify all targeted businesses.

The announced integration date with the Fatoora platform is 1 February 2027. Unlike Waves 21 to 24, which measured revenue in 2022 to 2024 only, Wave 25 also counts 2025 revenue.

• Revenue threshold: SAR 187,500 of VAT-taxable revenue.
• Years measured: 2022, 2023, 2024 or 2025.
• Announced: 24 July 2026.
• Integration date with Fatoora: 1 February 2027.

ZATCA's official Arabic news item says 'starting from 1 February 2027', while the English version says 'by no later than'. Follow the date in the notice your business receives, and finish your preparation before it.

What thresholds and dates did Waves 21 to 25 set?

The table lists the five latest waves as ZATCA published them in its official news. For Waves 21 to 24, ZATCA's news items give the integration deadline; the notice your business receives is the reference for its own dates.

The table covers only the waves whose announcements we checked on ZATCA's site; for Waves 1 to 20, check with ZATCA. As of 28 September 2026, Wave 25 was the latest announcement we found on ZATCA's site, and we update this table when a new wave is published.

How do you know if your business is included?

ZATCA's official notice is what sets your business's wave. You can still anticipate your position with these steps:

• Work out your VAT-taxable revenue for each year from 2022 to 2025 separately, using your books and VAT returns.
• If your revenue exceeded SAR 187,500 in any of those years, the Wave 25 description applies to your business, unless an earlier wave already included you.
• If your revenue exceeded SAR 375,000 in 2022, 2023 or 2024, you may belong to Wave 24 or an earlier wave, whose dates have passed; check your status with ZATCA without delay.
• Check whether ZATCA's notice has reached your business, or call ZATCA on 19993 to confirm.
• If your revenue did not exceed the threshold in any of those years, Wave 25 does not cover you according to the announcement text, and the Phase 1 requirements still apply until you are notified.

Non-resident taxpayers do not have to issue e-invoices for supplies taxable in the Kingdom, and fully exempt supplies and their advance payments, reverse-charge supplies and imports of goods are outside the e-invoicing scope.

What should you prepare before your integration date?

Start on the day the notice arrives, and do not leave integration to the last weeks. These are the main work items, as ZATCA's guidelines describe them:

• List every device or system that issues invoices under your VAT number, because each one must be onboarded on Fatoora, including the cashier devices in every branch.
• Confirm that your VAT registration status is 'Active' or 'Reactive', which is required to access the Fatoora portal.
• Prepare your Fatoora portal login (fatoora.zatca.gov.sa), which uses your ERAD credentials: the TIN or email registered with ZATCA, plus your password.
• Ask your solution provider whether its system meets the integration requirements, then test on the Simulation environment, which is separate from production.
• Add an additional seller ID such as the commercial registration, mandatory from the integration phase, and review the buyer details required on tax invoices.
• Generate a one-time password (OTP) on the Fatoora portal through 'Onboard new solution unit/device', then enter it in your invoicing system within one hour of generating it; you can request up to 100 OTPs in one request.

The full integration steps, from the OTP to the production certificate, are in the ZATCA Phase 2 integration guide.

What if you do not integrate once it is mandatory?

Failing to integrate all the e-invoicing systems used to issue invoices with ZATCA's systems is a separate violation in ZATCA's violations classification guide (second edition, May 2024). It applies from the actual date integration became mandatory for you, unless you have evidence that a ZATCA system fault caused it.

This violation starts with a warning and guidance, plus 30 to 60 days to fix it. If it is repeated, the fine rises as shown in the table, with a penalty periodicity of 30 days. Also, once the integration phase applies, the buyer cannot deduct the VAT on a tax invoice that was not cleared.

ZATCA's example: a restaurant has 3 cashier devices but integrated only 2. It receives a warning, then a SAR 10,000 fine if the violation is found again after 30 days. A violation counts as repeated only within 12 months of its last detection. Details are in the e-invoicing fines guide.

How does Xrero help you prepare for your wave?

Xrero is a cloud ERP in Arabic and English, provided in Saudi Arabia by SIF International (S I F International Company) in Riyadh. You generate the OTP in your business's Fatoora portal; Xrero's wizard then requests the certificates and runs the compliance checks, and the certificates are issued to your business, not to us. It supports simulation and production, and reports simplified tax invoices to ZATCA directly from the point of sale.

Where the system stands with ZATCA, with dates:

• 18 September 2026: validated on ZATCA's developer sandbox; all six compliance document types accepted, plus live clearance, reporting and a credit note accepted with zero warnings.
• 28 September 2026: a Saudi establishment's device was onboarded on the Fatoora Simulation environment through Xrero; six compliance documents accepted and a production CSID issued in simulation.
• 28 September 2026: the application to be listed in ZATCA's solution-provider directory was submitted and is under review. ZATCA's solution-provider list is indicative: any compliant solution may be used, listed or not.

See the e-invoicing page for integration details and pricing in SAR, or contact us to plan an integration that lands before your wave's date.

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