ZATCA sets e-invoicing Wave 11: Fatoora integration from 1 November 2024 for revenue above SAR 15 million

What changed in detail

On 26 April 2024 the Zakat, Tax and Customs Authority (ZATCA) published the selection criterion for Wave 11 of Phase 2 (the “Integration Phase”) of e-invoicing. The wave covers every taxpayer whose revenue subject to VAT exceeded SAR 15 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 November 2024.

The threshold falls from SAR 25 million in Wave 10 to SAR 15 million, on the same 2022–2023 reference years.

What it means

This was the largest single cut in the 2024 run, a drop of SAR 10 million in one step.

The integration start date of 1 November 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 15 million should check itself against the latest wave.