ZATCA Wave 25 Brings E-Invoicing Mandate to Nearly All Saudi VAT Businesses by Feb 2027
Saudi Arabia's tax authority ZATCA announced on 24 July 2026 that Wave 25 of its Phase 2 e-invoicing rollout will cover taxpayers whose taxable turnover exceeded SAR 187,500 in 2022, 2023, or 2024. Affected businesses must integrate their systems with the Fatoora platform by 1 February 2027, the lowest threshold set across all 25 waves. The requirement effectively extends Phase 2 compliance to nearly every VAT-registered company in the Kingdom. Phase 2 integration involves complex technical steps including certificate onboarding, UBL 2.1 XML signing with ECDSA on the secp256k1 curve, a nine-field TLV QR code, and a chained invoice structure. Developers are advised to begin sandbox onboarding by October 2026 and complete simulation-environment testing before moving to production ahead of the deadline.
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