Saudi E-Invoicing: Wave 25 Integration Due Feb 2027

Saudi Arabia's mandatory electronic invoicing system continues to widen its reach, bringing more VAT-registered businesses into compliance through a series of progressively expanded waves. The requirement applies to all Saudi VAT taxpayers, with non-resident taxpayers excluded, and is rolled out across two main phases.

The first phase, known as the Generation phase, has been mandatory since 4 December 2021. Under it, taxpayers must create and store compliant electronic tax invoices. The second phase, the Integration phase, started on 1 January 2023 and is being introduced in stages, with each wave covering a different group of businesses based on their taxable revenue.

What the latest waves require

Phase 2 requires each business to connect its electronic invoicing solution to the Fatoora platform, issue invoices in the prescribed formats, and include additional required invoice fields. Wave 24 covers taxpayers whose VAT-taxable revenue exceeded SAR 375,000 in 2022, 2023, or 2024, with integration due by 30 June 2026.

Wave 25 goes further, covering taxpayers whose VAT-taxable revenue exceeded SAR 187,500 in 2022, 2023, 2024, or 2025. These businesses must complete their integration by 1 February 2027. Businesses targeted in later waves will be notified at least six months before their integration deadline.

For the many small and medium-sized businesses across the Kingdom, the expansion means lower revenue thresholds now fall within scope. Owners should ensure they use a compliant electronic invoicing solution, issue invoices in the required format, connect to Fatoora when their wave applies, and retain the necessary records. No government fee or fixed subscription price is set for e-invoicing registration or integration in the available official requirements.

The official channel for these services is the E-Invoicing and Fatoora platform. Other government apps such as أبشر, مقيم, قوى, ناجز, نفاذ, and توكلنا are not the standard channels for e-invoicing integration.

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