ZATCA sets e-invoicing Wave 13: Fatoora integration from 1 January 2025 for revenue above SAR 7 million

What changed in detail

On 28 June 2024 the Zakat, Tax and Customs Authority (ZATCA) published the selection criterion for Wave 13 of Phase 2 (the “Integration Phase”) of e-invoicing. The wave covers every taxpayer whose revenue subject to VAT exceeded SAR 7 million in 2022 or 2023; exceeding it in any one of those years is enough.

ZATCA said it would notify every targeted taxpayer in the wave to integrate their e-invoicing solutions with the Fatoora platform from 1 January 2025.

The threshold falls from SAR 10 million in Wave 12 to SAR 7 million. Wave 13 is the first wave with an integration date in 2025.

What it means

After Wave 13 each monthly cut is SAR 2 million or less, so each later wave reached a narrower slice of businesses.

The integration start date of 1 January 2025 has passed, so this step of the rollout is spent; the taxpayers it selected remain bound by Phase 2. The threshold has since fallen to SAR 375,000 in Wave 24 (by 30 June 2026) and SAR 187,500 in Wave 25 (by 1 February 2027), so a business below SAR 7 million should check itself against the latest wave.