ZATCA sets e-invoicing Wave 9: Fatoora integration from 1 June 2024 for revenue above SAR 30 million

What changed in detail

On 17 November 2023 the Zakat, Tax and Customs Authority (ZATCA) published the selection criterion for Wave 9 of Phase 2 (the “Integration Phase”) of e-invoicing. The wave covers every taxpayer whose revenue subject to VAT exceeded SAR 30 million in 2021 or 2022; 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 June 2024.

The reference years are 2021 and 2022; Wave 9 is the last wave in this run measured on 2021 revenue.

What it means

At SAR 30 million, Wave 9 still sat in the large-taxpayer stage of the rollout; the steep cuts that brought in mid-sized businesses came during 2024.

The integration start date of 1 June 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 30 million should check itself against the latest wave.