On 24 July 2026, ZATCA specifies that the twenty-fifth e-invoicing integration wave covers taxpayers whose VAT-taxable revenue exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. The authority announces that they will be notified to integrate with Fatoora by 1 February 2027.
The criterion therefore concerns VAT-taxable revenue in any one of the years mentioned. A recent downturn alone does not exclude a business that exceeded the threshold during that period.
Examination of the threshold must keep the four financial years separate: a multi-year average could conceal a breach in one of them. Technical preparation follows, checking transmission and the contents of invoices produced. It appears useful to address these tasks together, because satisfactory configuration does not resolve an error in scope, and correctly identifying the wave does not demonstrate that integration works.
Integration adds platform connectivity, a specified format and additional fields to invoice generation. In practice, historical revenue must be compared with the notification received and technical requirements; merely using invoicing software does not establish compliance.