ZATCA sets e-invoicing Wave 21: Fatoora integration by 30 November 2025 for revenue above SAR 1.25 million

What changed in detail

On 28 February 2025 the Zakat, Tax and Customs Authority (ZATCA) published the selection criterion for Wave 21 of Phase 2 (the “Integration Phase”) of e-invoicing. The wave covers every taxpayer whose revenue subject to VAT exceeded SAR 1.25 million in 2022, 2023 or 2024; 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 by no later than 30 November 2025.

The threshold falls from SAR 1.5 million in Wave 20 to SAR 1.25 million, and 2024 joins the reference years for the first time.

What it means

Adding 2024 widened the net: a business could now be selected on its most recent full year as well as the two earlier ones.

The deadline of 30 November 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 1.25 million should check itself against the latest wave.