In short: each wave covers taxpayers whose revenues subject to VAT exceeded a threshold in named years. The threshold has halved with each recent wave: SAR 1,000,000 (Wave 22), SAR 750,000 (Wave 23), SAR 375,000 (Wave 24) and SAR 187,500 (Wave 25, integration no later than 1 February 2027). A deadline applies only to taxpayers ZATCA has selected and notified for that wave.
Waves 22 to 25
| Wave | Revenue subject to VAT exceeded | In any of these years | Integrate with FATOORA | ZATCA announcement |
|---|---|---|---|---|
| 25 | SAR 187,500 | 2022, 2023, 2024 or 2025 | No later than 1 February 2027 | 24 July 2026 |
| 24 | SAR 375,000 | 2022, 2023 or 2024 | Before 30 June 2026 | 26 September 2025 (Arabic) |
| 23 | SAR 750,000 | 2022, 2023 or 2024 | Before 31 March 2026 | 27 June 2025 (Arabic) |
| 22 | SAR 1,000,000 | 2022, 2023 or 2024 | No later than 31 December 2025 | 21 March 2025 |
Wave 25 is the first of these to count 2025 revenue. "Before" and "no later than" follow ZATCA's own wording for each wave. The Wave 23 and Wave 24 announcements are published by ZATCA in Arabic.
What this means in practice
- Selection is by ZATCA. Crossing a threshold makes a business a candidate; ZATCA's notification places it in a wave. ZATCA states it notifies taxpayers at least six months before their integration date.
- Any of the named years counts. A business that exceeded the threshold in one listed year, but not in the others, still meets the criterion.
- Earlier waves. Phase 2 began on 1 January 2023. This table lists only the waves we have verified against ZATCA's announcements.
What Phase 2 requires technically is in Saudi e-invoicing explained. Every GCC deadline is in the e-Invoicing Readiness Tracker.