ZATCA sets e-invoicing Wave 17: Fatoora integration by 31 July 2025 for revenue above SAR 2.5 million

What changed in detail

On 1 November 2024 the Zakat, Tax and Customs Authority (ZATCA) published the selection criterion for Wave 17 of Phase 2 (the “Integration Phase”) of e-invoicing. The wave covers every taxpayer whose revenue subject to VAT exceeded SAR 2.5 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 by no later than 31 July 2025.

The threshold falls from SAR 3 million in Wave 16 to SAR 2.5 million. Wave 17 is the first announcement worded as a deadline (“by no later than”) rather than a start date, and its deadline is about nine months after the announcement.

What it means

The change from a start date to a deadline matters when reading these records: a Wave 17 taxpayer could integrate earlier, but had to be live by 31 July 2025.

The deadline of 31 July 2025 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 2.5 million should check itself against the latest wave.