ZATCA Wave 25: Who Must Integrate by 1 February 2027

Who is in ZATCA Wave 25?

Wave 25 includes every taxpayer whose revenue subject to VAT exceeded SAR 187,500 in any one of 2022, 2023, 2024 or 2025, and ZATCA will notify each of them to integrate with its Fatoora Platform by no later than 1 February 2027. Both statements come from ZATCA's announcement of 24 July 2026.

The threshold is half of the one that applied to the earlier waves. Waves 1 to 24 took in taxpayers above SAR 375,000, and the last of those deadlines was 30 June 2026. Wave 25 therefore reaches smaller businesses than any wave before it. The new group is the businesses between the two thresholds. They have been under Phase 1 since December 2021, but the earlier waves, set at SAR 375,000, did not reach them.

From 2 November 2026 to 1 February 2027 is 91 days. That is the working window for the rest of this page.

How is the threshold counted?

The notice says "revenues subject to VAT". It does not say turnover, and it does not say total sales. We read that as the value of your VAT-liable supplies, and we mark that as our reading. The notice does not define the term, so check any borderline case with ZATCA.

Three points follow directly from the wording:

• One year is enough. The test is "during 2022, 2023, 2024 or 2025". A business that crossed SAR 187,500 in 2022 and fell below it since is still inside the criteria.
• Four calendar years are in the test. Revenue in 2026 is not named in the notice.
• The threshold is on VAT-liable revenue. Whether a particular income stream counts is a question about your VAT return, not about e-invoicing. This page does not cover VAT registration rules.

If your VAT-liable revenue stayed under SAR 187,500 in all four years, you are outside Wave 25 on ZATCA's stated criteria. You are not outside the regulation. Phase 1 still applies, and later waves can follow.

How does ZATCA tell you that you are in Wave 25?

ZATCA notifies the taxpayers it has selected. The notice says it "will notify all targeted taxpayers in the Twenty-Fifth Wave". ZATCA's roll-out phases page adds that it notifies taxpayers of their Phase 2 wave at least six months in advance.

We could not confirm from either page which channel carries the notification. The pages do not say, so we do not either. In practice:

1. Look for a notification in the channels you use with ZATCA, including your Fatoora and tax portal account.
2. If your revenue crossed SAR 187,500 in any of the four years and you have seen nothing, contact ZATCA and ask which wave you are in.
3. Tell whoever runs your billing system. They need the date before they can plan the work.

ZATCA also says it will inform later waves directly at least six months before their integration date. No wave after 25 has been announced.

What must be working by 1 February 2027?

Your e-invoicing solution must be connected to ZATCA's Fatoora Platform. The notice describes Phase 2 as requiring three things beyond Phase 1: integrating your e-invoicing solution with the platform, issuing e-invoices in a specific format, and including additional fields in the invoice.

In practice that means your billing system must do the following:

• Clear standard invoices. A standard tax invoice (B2B and B2G) is sent to ZATCA first and is valid only once ZATCA has cleared it. Only then can it go to the buyer.
• Report simplified invoices. A simplified tax invoice (B2C) is issued to the customer straight away and reported to ZATCA within 24 hours.
• Produce the required format. Invoices are XML to ZATCA's implementation standard, with a cryptographic stamp, a previous-invoice hash and a QR code. Our guide to Fatoora explains each of these.
• Be onboarded. Each billing unit needs its own certificates from ZATCA before it can submit anything. This is the part that takes calendar time, and the onboarding sequence is set out step by step.
• Handle corrections. Credit and debit notes follow the same clear-or-report split, and they must cite the original invoice. See credit and debit notes under ZATCA Phase 2.

The date in the notice is "no later than". It is a connection deadline, so the integration has to be finished and tested before that date, not started on it.

What should a Wave 25 business do first?

Work backwards from 1 February 2027. This is our suggested order, not ZATCA's.

1. Confirm the wave. Use the notification, or ask ZATCA.
2. Find out what your billing system can do. Ask the vendor in writing whether it is a ZATCA Phase 2 solution, and whether it will do the integration for you or whether you must.
3. Count your billing units. Each unit that signs invoices is onboarded separately, so a business with several tills, servers or branches has several onboardings.
4. Book testing early. ZATCA publishes a developer sandbox and a simulation portal for this. The onboarding page explains the difference between them.
5. Check the QR code on a real invoice. Phase 2 adds four tags to the code. See the nine tags of the ZATCA QR code.
6. Plan for corrections. Credit and debit notes are submitted through the same connection and are checked during onboarding.

ZATCA also lists qualified solution providers in a solution providers directory. The authority lets a taxpayer use any solution that meets its requirements.

What is not known

Some things are not stated in the sources we read, and we have not guessed:

• The wave table. ZATCA's roll-out page shows the waves in a table that is published as an image. We could not read it as text, so we rely on the notice for the Wave 25 criteria.
• A channel and date for each notification. The notice says ZATCA will notify. It does not say when each business hears.
• Anything after Wave 25. No later wave has been announced.
• Penalties. The notice does not discuss them, and this page does not either.

Where does GoRoute stand?

GoRoute's ZATCA integration is in development on ZATCA's developer sandbox. It is not live, there is no trial for Saudi Arabia, and we promise no date. If you are in Wave 25 and want to know where we are, read our Saudi Arabia e-invoicing page and talk to us before your wave deadline. You can book a call.

For the shape of a connection, the recorded guides are on the tutorials page and the technical reference is at docs.goroute.ai. If your group also operates in Oman, Oman's Fawtara system is live today and runs on different rails. The wider picture is in the 2026 e-invoicing mandates tracker.

Read next: ZATCA onboarding: OTP, CSR and the two CSIDs, because onboarding is the longest step.

Sources: ZATCA, "ZATCA Determines the Criteria for Selecting the Targeted Taxpayers in Wave 25", 24 July 2026, read 2 November 2026. ZATCA, E-invoicing roll-out phases, last updated by ZATCA on 1 September 2026. ZATCA, solution providers directory. This is not tax or legal advice.