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.
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.











