ZATCA announces Wave 25 — threshold halved to SAR 187,500, integration by 1 February 2027
ZATCA announced Wave 25 of Phase 2 e-invoicing integration on 24 July 2026. It covers taxpayers whose VAT-subject revenue exceeded SAR 187,500 (roughly EUR 43,400) in any of 2022, 2023, 2024 or 2025 — half the SAR 375,000 threshold used for Wave 24, and the lowest bar set so far. In-scope taxpayers must integrate with the Fatoora platform no later than 1 February 2027, issuing e-invoices in the required format with the additional Phase 2 fields, cryptographic stamp and UUID. ZATCA notifies affected taxpayers directly and published readiness guidance on 5 August 2026 urging smaller taxpayers to begin readiness assessments promptly, since the technical and security requirements are unchanged from earlier waves. At this threshold the wave sweeps in a large population of micro-businesses with little or no ERP integration capability, so solution-provider capacity through Q4 2026 is the practical risk.