Saudi Arabia Announces Wave 25 of E-Invoicing Integration

The Zakat, Tax and Customs Authority (ZATCA) has published the selection criteria for the twenty-fifth wave of the Linkage and Integration phase under Saudi Arabia’s e-invoicing program, known as Fatoora. The announcement, issued on July 24, 2026, sets out which taxpayers must now connect their invoicing systems to the national platform and establishes the corresponding compliance deadline.

Scope of Wave 25

Wave 25 covers taxpayers whose VAT-taxable revenue exceeded SAR 187,500 (approximately EUR 43,400) in any of the calendar years 2022, 2023, 2024, or 2025. Businesses meeting this threshold will be required to integrate with the Fatoora system no later than February 1, 2027.

ZATCA will directly notify all taxpayers falling within the scope of this wave. As with previous waves, businesses named in future rounds of integration can expect at least six months’ notice before their designated connection date.

Once integrated, affected taxpayers take on obligations that go beyond those introduced under the earlier Generation and Preservation phase. These include:

• Connecting their e-invoicing systems directly to the Fatoora platform.
• Issuing electronic invoices in the format prescribed by ZATCA.
• Incorporating additional mandatory fields into invoice data.

There’s more you should know about e-invoicing in Saudi Arabia – learn more about the new and upcoming regulations.