Compliance
Getting Ready for Saudi Arabia’s E-Invoicing Integration Phase: Wave 25 Requirements
Wave 25 means tighter rules—for many business, integrating with ZATCA’s Fatoora platform by February 1 2027 is now required. We break down what you need to do.
By NomadicTax Research Team • 5-7 min read • August 14, 2026
## What Is Wave 25 (Integration Phase of E-Invoicing)?
Phase Two (Integration Phase) of e-invoicing under ZATCA means implementing more advanced technical and business requirements. For **Wave 25**, ZATCA has selected taxpayers with **VAT-taxable revenues exceeding SAR 187,500** in any one of 2022-2025. These taxpayers must **integrate their electronic invoicing solutions** with ZATCA’s *Fatoora* platform by **February 1, 2027**. ([zatca.gov.sa](https://zatca.gov.sa/en/MediaCenter/News/Pages/Wave25-E-invoicing.aspx?utm_source=openai))
## What New Requirements Apply
Wave 25 adds the following obligations beyond the Generation Phase:
- Must issue **E-invoices** in a specified electronic format; including defined fields like buyer VAT number for B2B invoices. ([zatca.gov.sa](https://zatca.gov.sa/en/e-invoicing/systemsdevelopers/pages/e-invoice-specifications.aspx?%2525255Fescaped%2525255Ffragment%2525255F=%2C&%255Fescaped%255Ffragment%255F=&utm_source=openai))
- Must be **technically integrated** via API or system link to ZATCA’s platform (Fatoora). Local e-invoicing solution providers must support this. ([zatca.gov.sa](https://zatca.gov.sa/en/E-Invoicing/Introduction/LawsAndRegulations/Documents/E-invoicing-Regulations.pdf?utm_source=openai))
- Enhanced controls: no offline “queuing” without notification, tamper proof systems, correct timestamping, secure cryptographic signatures where required. ([zatca.gov.sa](https://zatca.gov.sa/en/E-Invoicing/Introduction/LawsAndRegulations/Documents/20230519_E-Invoicing%20Implementation%20Resolution%20English.pdf?utm_source=openai))
## Who Is Included & Who Might Be Up Next
**Included in Wave 25:**
- Businesses whose VAT-subject revenue exceeded **SAR 187,500** in 2022, 2023, 2024 or 2025. ([zatca.gov.sa](https://zatca.gov.sa/en/MediaCenter/News/Pages/Wave25-E-invoicing.aspx?utm_source=openai))
- These may include smaller SMEs—this revenue threshold captures many more than previously.
**Staying alert for future waves:**
- ZATCA will notify the next waves **at least six months in advance**. If you’re close to the threshold or suspect revenue will exceed it, evaluate readiness now. ([zatca.gov.sa](https://zatca.gov.sa/en/MediaCenter/News/Pages/Wave25-E-invoicing.aspx?utm_source=openai))
## Action Plan to Comply
1. **Assess recent revenue** to see if you cross SAR 187,500 in any of last four years; if you do, you’re in Wave 25.
2. **Audit your current e-invoicing solution**: Does it support all required fields? Secure transmissions? API integration? Crypto signatures? If not, upgrade.
3. **Vendor selection** (if needed): Work with providers familiar with ZATCA’s specifications (see “E-Invoice Specifications” document). ([zatca.gov.sa](https://zatca.gov.sa/en/e-invoicing/systemsdevelopers/pages/e-invoice-specifications.aspx?%2525255Fescaped%2525255Ffragment%2525255F=%2C&%255Fescaped%255Ffragment%255F=&utm_source=openai))
4. **Test integration with Fatoora** early—simulate the live setup, make sure data formatting and transmission works.
5. **Train staff on technical & operational changes**: Adjust internal workflows, invoice formats, customer invoicing systems.
6. **Document compliance thoroughly**—logs, versioned files, timestamped records.
## Example Scenario
> *An import-export trader with SAR 250,000 of VAT-subject revenue in 2024 falls into Wave 25. Their current system issues invoices but lacks buyer VAT info and cannot API to Fatoora. They will need to: upgrade to a solution that integrates with Fatoora by Feb 1 2027, include required fields, ensure digital signature support, train accounting staff, and adjust IT setup—all before the deadline.*
## Bottom Line
Wave 25 means **more businesses** will enter the Integration Phase. The move toward full technical compliance gives ZATCA greater visibility, improves the integrity of VAT systems, and reduces risk of non-compliance fines down the line. For affected taxpayers, early preparation is key.
*For deeper technical detail consult the ZATCA XML Business & Technical Requirements and E-Invoicing Regulation documents.*