E-invoicing Wave 25 — who is covered, and by when?
On 24 July 2026 the Zakat, Tax and Customs Authority (ZATCA) published the criteria for Wave 25 of Phase Two of e-invoicing. It covers every taxpayer whose revenue subject to value added tax exceeded SAR 187,500 during 2022 or 2023 or 2024 or 2025, and each must integrate their solution with the Fatoora platform by 1 February 2027. It is the lowest revenue threshold announced so far, so it reaches smaller businesses than any earlier wave.
This page is an explanatory guide and is no substitute for the official source.
From the announcement to the integration deadline
Every date here is from ZATCA's announcement; the time between the announcement and the deadline is your window to integrate if you are covered.
- 24 July 2026
Wave criteria announced
It covers every taxpayer whose revenue subject to VAT exceeded SAR 187,500 during 2022 or 2023 or 2024 or 2025.
ZATCA's announcement of Wave 25 - By 1 August 2026
Latest date to notify covered taxpayers
The Zakat, Tax and Customs Authority (ZATCA) notifies the taxpayers targeted in each wave directly, at least six months before the integration deadline.
ZATCA's announcement of Wave 25 - 1 February 2027
Integration deadline
The last date for covered taxpayers to link a compliant solution with the Fatoora platform.
ZATCA's announcement of Wave 25In SnadLinkage is on Basic and Pro: generate an OTP on the Fatoora portal and enter it on Snad's ZATCA screen.
Wave 24 vs. Wave 25
The threshold drops from 375,000 to SAR 187,500, so Wave 25 reaches smaller businesses than any earlier wave.
| Wave | Taxable revenue threshold | Qualifying years | Integration deadline |
|---|---|---|---|
| Wave 24 | SAR 375,000 | 2022 or 2023 or 2024 | 30 June 2026 |
| Wave 25Latest | SAR 187,500 | 2022 or 2023 or 2024 or 2025 | 1 February 2027 |
Integration readiness checklist
Six items before the deadline, each with who handles it: you or Snad.
- 1
First, confirm that you are covered
The test is revenue subject to value added tax, not total sales. If it exceeded SAR 187,500 in any of the years 2022 or 2023 or 2024 or 2025, you fall within the wave. The Zakat, Tax and Customs Authority (ZATCA) notifies the taxpayers targeted in each wave directly, at least six months before the integration deadline.
On youYou check ZATCA's notice and official channels.
- 2
Check whether your current solution supports Phase Two
Phase One is not enough. Phase Two needs XML invoices under UBL 2.1, a digital signature, a UUID and live integration with Fatoora. Ask your provider which plan includes integration.
In SnadSnad sends every invoice to the Fatoora platform as signed XML, on Basic and Pro.
- 3
Tell clearance and reporting apart
A simplified invoice (B2C) is reported within 24 hours of issue. A tax invoice (B2B) is cleared before it reaches the customer. Selling to both? You need both routes.
In SnadTax invoices go for clearance on save; simplified invoices are reported automatically by a scheduled job.
- 4
Do not forget credit and debit notes
Returns and invoice amendments need notes linked to the original invoice, with the same signing and integration requirements.
In SnadA return is sent as a credit note linked to the original invoice.
- 5
Review your company and item data
Your VAT number, legal name and address must match your records at the Authority. Your items need correct units of measure and tax categories, because an invoice is rejected when a mandatory field is missing.
On youYou review your VAT number, legal name and items. The ZATCA screen checks your currency, country and number format.
- 6
Test before the deadline, not on it
Integration isn't a switch: it covers issuing the cryptographic certificate, testing invoices in the sandbox, and handling any rejections.
On youYou onboard with an OTP, then follow each document's result and any rejection reason on the ZATCA screen.
Source: Simplified guide to e-invoicing requirements — ZATCA (June 2022)
Frequently asked questions
Still have questions? Contact us
Integrate your business before 1 February 2027
On Basic and Pro: signed XML invoices to the Fatoora platform and credit notes linked to the original invoice, after a one-time OTP onboarding.
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