ZATCA sets e-invoicing Wave 22: Fatoora integration by 31 December 2025 for revenue above SAR 1 million

What changed in detail

On 21 March 2025 the Zakat, Tax and Customs Authority (ZATCA) published the selection criterion for Wave 22 of Phase 2 (the “Integration Phase”) of e-invoicing. The wave covers every taxpayer whose revenue subject to VAT exceeded SAR 1 million in 2022, 2023 or 2024; 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 December 2025.

The threshold falls from SAR 1.25 million in Wave 21 to SAR 1 million, on 2022, 2023 or 2024 revenue.

What it means

Wave 22 carried the last deadline of 2025: every selected taxpayer above SAR 1 million in any of 2022–2024 had to be integrated by year end.

The deadline of 31 December 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 1 million should check itself against the latest wave.