ZATCA sets e-invoicing Wave 23: Fatoora integration by 31 March 2026 for revenue above SAR 750,000
- Jurisdiction
- Saudi Arabia
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 27 June 2025
- Effective
- 31 March 2026
- Authority
- Zakat, Tax and Customs Authority (ZATCA)
- Verified
- Fetched from official source · high confidence
Saudi taxpayers whose VAT-taxable revenue exceeded SAR 750,000 in 2022, 2023 or 2024, whom ZATCA selected and notified for Wave 23.
No action — monitoring only.
ZATCA announced the criteria for Phase 2 (Integration Phase) Wave 23 of e-invoicing on 2025-06-27: taxpayers whose VAT-taxable revenue exceeded SAR 750,000 in 2022, 2023 or 2024 must integrate their e-invoicing solutions with the Fatoora platform before 31 March 2026.
What changed in detail
On 27 June 2025 the Zakat, Tax and Customs Authority (ZATCA) published the selection criterion for Wave 23 of Phase 2 (the “Integration Phase”) of e-invoicing. The wave covers every taxpayer whose revenue subject to VAT exceeded SAR 750,000 in 2022, 2023 or 2024; exceeding it in any one of those years is enough.
ZATCA said it would notify every targeted establishment in the group, ahead of integrating their e-invoicing systems with Fatoora before 31 March 2026.
The threshold falls from SAR 1 million in Wave 22 to SAR 750,000. The Arabic announcement calls the cohort a “group” (مجموعة) rather than a wave.
What it means
At SAR 750,000 the mandate passed below the SAR 1 million mark for the first time, and there was a three-month gap after Wave 22 before it was announced.
The deadline of 31 March 2026 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 750,000 should check itself against the latest wave.
Proof
حددت "هيئة الزكاة والضريبة والجمارك" معيار اختيار المنشآت المستهدفة في المجموعة "الثالثة والعشرين" لتطبيق مرحلة "الربط والتكامل" من الفوترة الإلكترونية، حيث أوضحت الهيئة أن المجموعة الثالثة والعشرين شملت جميع المنشآت التي تتجاوز إيراداتها الخاضعة لضريبة القيمة المضافة (750,000 ريال) وذلك خلال الأعوام 2022م أو 2023م أو 2024م. وأوضحت الهيئة أنها ستقوم بإشعار جميع المنشآت المستهدفة في المجموعة "الثالثة والعشرين"، تمهيدًا لربط وتكامل أنظمة الفوترة الإلكترونية لدى هذه المنشآت، مع نظام (فاتورة) قبل 31 مارس 2026م.ZATCA has determined the criterion for selecting the targeted establishments in the twenty-third group for applying the 'integration' phase of e-invoicing; the twenty-third group covers all establishments whose revenues subject to VAT exceed (SAR 750,000) during 2022, 2023 or 2024. ZATCA will notify all targeted establishments in the twenty-third group in preparation for integrating their e-invoicing systems with the (Fatoora) system before 31 March 2026.
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