ZATCA Wave 25: Phase 2 Integration by 1 February 2027 (SAR 187,500)
What is ZATCA Wave 25?
Wave 25 is the twenty-fifth rollout of ZATCA Phase 2 (Integration) e-invoicing. On 24 July 2026, ZATCA published the selection criteria: all taxpayers whose VAT-subject revenues exceeded SAR 187,500 during 2022, 2023, 2024, or 2025.
Targeted taxpayers must integrate their e-invoicing solutions with the Fatoora platform by no later than 1 February 2027. ZATCA notifies Wave 25 taxpayers directly. Later waves receive at least six months’ notice before their integration date.
Official source: ZATCA Wave 25 announcement. Always confirm your wave and date in the Fatoora portal.
Why Wave 25 matters for SEO and for businesses
Wave 25 is the widest Phase 2 band announced so far. The revenue threshold is half of Wave 24 (SAR 375,000). It pulls in micro and small VAT-registered businesses — shops, salons, freelancers, clinics, and agencies — that were not in Waves 23–24.
Phase 2 is not Phase 1. QR-only or “electronic PDF” is not enough. You must:
- Connect your invoicing solution to Fatoora
- Issue invoices in the required format (Saudi UBL 2.1 XML)
- Include additional mandatory fields
- Clear B2B invoices before the buyer receives them, and report B2C invoices within 24 hours
Who is in Wave 25?
You are likely in Wave 25 if all of the following apply:
- You are VAT-registered in Saudi Arabia.
- VAT-subject revenue exceeded SAR 187,500 in any one of 2022, 2023, 2024, or 2025.
- You were not already required to integrate in an earlier wave (e.g. Wave 23 or Wave 24).
If a higher wave already applied to you, Wave 25 does not move your deadline later. See Are you in Wave 25? SAR 187,500 explained.
Wave comparison
| Wave | VAT-subject revenue (any qualifying year) | Integration deadline |
|---|---|---|
| 23 | Over SAR 750,000 | 31 March 2026 |
| 24 | Over SAR 375,000 | 30 June 2026 |
| 25 | Over SAR 187,500 (2022, 2023, 2024, or 2025) | 1 February 2027 |
Technical requirements are the same: Fatoora-connected EGS, production CSID, signed UBL, B2B clearance, B2C reporting.
What happens if you miss 1 February 2027?
The same penalties apply as for other waves: fines (often SAR 5,000–50,000 per category), VAT input risks, audits, and buyers who will not accept uncleared B2B invoices. There is no general grace period after the published date.
How to prepare (now → January 2027)
- Confirm wave and notification in Fatoora — do not guess from turnover alone.
- Choose a path: direct Fatoora API, ERP/POS Phase 2 module, or middleware.
- Register EGS units, complete compliance invoices, obtain production CSID.
- Go live in production before January 2027 so February is not your first live week.
Small teams: Wave 25 small-business integration. Date-focused checklist: 1 February 2027 deadline.
Skip the boilerplate. Use Esnad API.
The fastest way to integrate ZATCA compliance into any system.