ZATCA sets e-invoicing Wave 15: Fatoora integration from 1 March 2025 for revenue above SAR 4 million
- Jurisdiction
- Saudi Arabia
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 30 August 2024
- Effective
- 1 March 2025
- Authority
- Zakat, Tax and Customs Authority (ZATCA)
- Verified
- Fetched from official source · high confidence
Saudi taxpayers whose VAT-taxable revenue exceeded SAR 4 million in 2022 or 2023, whom ZATCA selected and notified for Wave 15.
No action — monitoring only.
ZATCA announced the criteria for Phase 2 (Integration Phase) Wave 15 of e-invoicing on 2024-08-30: taxpayers whose VAT-taxable revenue exceeded SAR 4 million in 2022 or 2023 are targeted, and ZATCA will notify them to integrate their e-invoicing solutions with the Fatoora platform from 2025-03-01.
What changed in detail
On 30 August 2024 the Zakat, Tax and Customs Authority (ZATCA) published the selection criterion for Wave 15 of Phase 2 (the “Integration Phase”) of e-invoicing. The wave covers every taxpayer whose revenue subject to VAT exceeded SAR 4 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 March 2025.
The threshold falls from SAR 5 million in Wave 14 to SAR 4 million, on 2022 or 2023 revenue.
What it means
The test is any one of the reference years, not both: a single year above SAR 4 million was enough.
The integration start date of 1 March 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 4 million should check itself against the latest wave.
Proof
the Fifteenth Wave included all taxpayers whose revenues subject to VAT exceeded (SAR 4 Mn) during 2022 or 2023
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