ZATCA announces Wave 25: SAR 187,500 threshold, integration by February 2027
Saudi Arabia · 4 weeks ago
ZATCA has announced the twenty-fifth wave of Phase 2 e-invoicing: taxpayers whose VAT-subject revenue exceeded SAR 187,500 in any year from 2022 to 2025 must integrate their systems with the Fatoora platform by 1 February 2027.
The new threshold is half the SAR 375,000 level that applied under Wave 24, widening the scope to a far larger band of small businesses.
Phase 2 has been in force since 1 January 2023 and is rolled out in waves by turnover. B2B tax invoices follow the clearance model, cleared before the customer receives them; simplified B2C invoices follow the reporting model, within 24 hours.
Source: Zakat, Tax and Customs Authority, via VATupdate