Saudi Arabia’s e-invoicing rollout continues to work through its Integration Phase in waves, and on 24 July 2026, ZATCA announced the criteria for the 25th one. If your business’s VAT-subject revenue has been growing, this is the wave to check against.
Who Wave 25 covers
According to ZATCA, Wave 25 includes taxpayers whose revenues subject to VAT exceeded SAR 187,500 during 2022, 2023, 2024, or 2025. That’s a lower threshold than earlier waves — Wave 24, for comparison, was set at SAR 375,000 — which reflects how the Integration Phase has progressively widened to bring smaller businesses into scope.
The deadline
Businesses that meet the Wave 25 criteria must integrate their e-invoicing solutions with ZATCA’s Fatoora Platform no later than 1 February 2027.
What “Integration Phase” actually requires
This is Phase Two of Saudi Arabia’s e-invoicing system (Phase One, the Generation Phase, required digital invoices with QR codes and has been in effect since December 2021). Phase Two goes further: affected businesses must integrate their invoicing solution directly with ZATCA’s Fatoora Platform, generate invoices in a specific structured format, and include additional data fields beyond what Phase One required.
What this means for businesses
If your VAT-subject revenue crossed SAR 187,500 in any of 2022 through 2025, you’re in scope for Wave 25, and 1 February 2027 is your integration deadline — not a suggestion. ZATCA has also stated it will give at least six months’ notice before announcing which businesses fall into the next wave, so if you’re close to the threshold but not yet named, you can expect advance warning rather than a surprise deadline.
What to do next
- Check your VAT-subject revenue for 2022–2025 against the SAR 187,500 threshold to confirm whether Wave 25 applies to you.
- If it does, start integration work well ahead of 1 February 2027 — Phase Two integration is a technical project, not a same-week task.
- If you’re below the threshold today, keep an eye on ZATCA’s announcements; the waves have consistently moved toward covering more businesses over time.
How MySaleBooks fits in
MySaleBooks includes ZATCA Phase 1 QR code invoicing on every plan, with an e-invoice (ZATCA) add-on available from the Starter Plan upward, as already confirmed on our Saudi Arabia e-invoicing page and pricing page. Whether that add-on covers everything Wave 25 requires for your specific integration is worth confirming directly with our team — the wave criteria above come from ZATCA, and your business’s integration path is a separate conversation.