Saudi Arabia's ZATCA mandates e-invoicing integration for 25th wave by February 2027
ZATCA has announced the 25th wave of Saudi Arabia's Phase Two e-invoicing rollout, requiring taxpayers with VAT revenues above SAR 187,500 to integrate with the Fatoora platform by 1 February 2027.
Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has announced the 25th wave of Phase Two e-invoicing implementation. Taxpayers with VAT-subject revenues exceeding SAR 187,500 in any year from 2022 to 2025 must integrate their e-invoicing solutions with ZATCA’s Fatoora platform by 1 February 2027.
Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has announced the 25th wave of Phase Two e-invoicing implementation, effective 1 February 2027.
The wave targets all taxpayers whose VAT-subject revenues exceeded SAR 187,500 during 2022, 2023, 2024, or 2025. ZATCA will notify affected taxpayers directly and requires them to integrate their e-invoicing solutions with the Fatoora Platform by the deadline.
Phase Two requirements
Phase Two (Integration Phase) imposes stricter requirements than Phase One (Generation Phase). Taxpayers must:
- Integrate e-invoicing solutions directly with ZATCA’s Fatoora platform
- Issue e-invoices in a specific format
- Include additional fields in each invoice
ZATCA has committed to announcing future waves at least six months before their integration dates, allowing taxpayers time to prepare.
Background
Phase One (Generation Phase) launched on 4 December 2021. It required taxpayers to stop issuing handwritten or text-editor invoices and instead generate e-invoices with required fields, including QR codes. ZATCA credited Phase One with raising consumer protection and noted strong taxpayer compliance.
Phase Two represents the next stage of Saudi Arabia’s digital transformation and economic development agenda. The rollout will continue in waves rather than a single mandatory date, spreading the compliance burden across the business community.