ZATCA sets e-invoicing Wave 10: Fatoora integration from 1 October 2024 for revenue above SAR 25 million

What changed in detail

On 29 March 2024 the Zakat, Tax and Customs Authority (ZATCA) published the selection criterion for Wave 10 of Phase 2 (the “Integration Phase”) of e-invoicing. The wave covers every taxpayer whose revenue subject to VAT exceeded SAR 25 million in 2022 or 2023; 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 from 1 October 2024.

The threshold is SAR 5 million below Wave 9’s SAR 30 million, and the reference years move forward to 2022 and 2023.

What it means

Moving the look-back to 2022 and 2023 meant a business whose revenue peaked in 2021 dropped out of the test; it was caught later only if 2022 or 2023 crossed a lower line.

The integration start date of 1 October 2024 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 25 million should check itself against the latest wave.