ZATCA sets e-invoicing Wave 16: Fatoora integration from 1 April 2025 for revenue above SAR 3 million

What changed in detail

On 27 September 2024 the Zakat, Tax and Customs Authority (ZATCA) published the selection criterion for Wave 16 of Phase 2 (the “Integration Phase”) of e-invoicing. The wave covers every taxpayer whose revenue subject to VAT exceeded SAR 3 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 April 2025.

The threshold falls from SAR 4 million in Wave 15 to SAR 3 million. Wave 16 is the last announcement that gives integration as a start date (“from”).

What it means

Waves 9 to 16 named the date ZATCA would start integrating the wave; selected taxpayers were told individually.

The integration start date of 1 April 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 3 million should check itself against the latest wave.