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Saudi Arabia: Taxpayers whose VAT-able revenues exceeded SAR 187,500 in 2022, 2023

A change recorded in WONE Global’s guide to Saudi Arabia, under tax and reporting.

WONE Global's guide to Saudi Arabia records this change under tax and reporting. Each statement below has been checked against the source it links to.

  1. Taxpayers whose VAT-able revenues exceeded SAR 187,500 in 2022, 2023, 2024 or 2025 are targeted in Wave 25 and must integrate with Fatoora by 1 February 2027.

    Taxpayers notified by ZATCA for Wave 25.

    Zakat, Tax and Customs Authority (ZATCA) · ZATCA Determines the Criteria for Selecting the Targeted Taxpayers in Wave 25 for 'Integration Phase' of E-invoicing ↗ Checked against an official source · Not yet professionally reviewed · checked 19 October 2026

This is a summary of the rule as published, not advice on how it applies to you. The WONE Global Partner for this service in Saudi Arabia can advise on that.