E-invoicing wave 25: the threshold drops to SAR 187,500

ZATCA has announced wave 25 of the integration phase (phase two) of e-invoicing. The revenue threshold is halved to SAR 187,500, which brings many small businesses into integration for the first time.

Who is included?

Businesses whose revenue subject to VAT exceeded SAR 187,500 in any year from 2022 to 2025.

The deadline

Integration with the FATOORA platform must be complete by 1 February 2027. ZATCA notifies targeted businesses directly, at least six months before their integration date.

How to prepare

1. 1Check your VAT-subject revenue for 2022–2025 against the threshold.
2. 2Confirm your invoicing system is ZATCA-compliant and can integrate with FATOORA.
3. 3Start onboarding early — testing and fixing rejected invoices takes time.
4. 4Train the staff who issue invoices, credit notes and debit notes.

Wave 24 (businesses above SAR 375,000) had to integrate by 30 June 2026.