Blog / Saudi e-invoicing (ZATCA)
ZATCA Wave 25: who must connect to Fatoora by 1 February 2027
Saudi Arabia's Zakat, Tax and Customs Authority has set the criteria for the 25th wave of Phase 2 e-invoicing. It reaches far smaller businesses than earlier waves, including many online shops.
Who is in Wave 25
The threshold is low: revenue subject to VAT above SAR 187,500 in any one of four years.
ZATCA notifies each targeted taxpayer directly. The notification is what makes the deadline binding for you, so watch for it, but don't wait for it to start.
the Twenty-Fifth Wave included all taxpayers whose revenues subject to VAT exceeded (SAR 187,500) during 2022, 2023,2024 or 2025.
The deadline
ZATCA will notify the taxpayers in this wave to integrate their e-invoicing solutions with the Fatoora platform by no later than 1 February 2027. That leaves about three months from today.
What Phase 2 adds
According to ZATCA, Phase 2 (the Integration Phase) adds these requirements to Phase 1:
- integrating your e-invoicing solution with ZATCA's platform, Fatoora;
- issuing e-invoices in a specific format;
- including additional fields in the invoice.
For an online shop, that means every sale needs an invoice that your shop system creates in ZATCA's format and reports to Fatoora. A PDF invoice from a standard invoice app is not enough on its own.
What to do now
- Check your revenue subject to VAT for 2022 to 2025 against SAR 187,500. Our free check takes two minutes.
- Find out whether your shop platform or invoicing tool already supports Phase 2 integration with Fatoora.
- If it doesn't, plan the switch now: onboarding with ZATCA and testing take time before 1 February 2027.