ZATCA sets e-invoicing Wave 18: Fatoora integration by 31 August 2025 for revenue above SAR 2 million
- Jurisdiction
- Saudi Arabia
- Tax
- VAT
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 29 November 2024
- Effective
- 31 August 2025
- Authority
- Zakat, Tax and Customs Authority (ZATCA)
- Verified
- Fetched from official source · high confidence
Saudi taxpayers whose VAT-taxable revenue exceeded SAR 2 million in 2022 or 2023, whom ZATCA selected and notified for Wave 18.
No action — monitoring only.
ZATCA announced Phase 2 (Integration Phase) Wave 18 of e-invoicing on 2024-11-29: taxpayers whose VAT-taxable revenue exceeded SAR 2 million in 2022 or 2023 must integrate their e-invoicing solutions with the Fatoora platform by 2025-08-31.
What changed in detail
On 29 November 2024 the Zakat, Tax and Customs Authority (ZATCA) published the selection criterion for Wave 18 of Phase 2 (the “Integration Phase”) of e-invoicing. The wave covers every taxpayer whose revenue subject to VAT exceeded SAR 2 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 August 2025.
The threshold falls from SAR 2.5 million in Wave 17 to SAR 2 million, with the deadline a month after Wave 17’s.
What it means
Wave 18 followed the Wave 17 format exactly: a deadline at the end of a month and a two-year look-back.
The deadline of 31 August 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 million should check itself against the latest wave.
Proof
the Eighteenth Wave included all taxpayers whose revenues subject to VAT exceeded (SAR 2 Mn) during 2022 or 2023
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