Saudi Arabia's Zakat, Tax and Customs Authority (ZATCA) has announced the 25th wave of mandatory e-invoicing, covering businesses with annual turnover between SAR 0.35 million and SAR 187,500, to be implemented from 1 February 2027. Earlier waves have already required B2B XML invoices to be sent for pre-clearance and B2C invoices to be reported within 24 hours, with QR codes mandatory for all invoices.
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e-invoice.app · 1 day ago
Saudi Arabia: ZATCA has announced Wave 25 of its e-invoicing integration, requiring taxpayers with VAT subject revenue above SAR 187,500 in any of 2022-2025 to integrate by 1 February 2027. The integration mandates connection to the Fatoora platform, issuance of invoices in the specified format, and inclusion of additional mandatory fields.
KPMG · 1 day ago
Saudi Arabia has announced that all VAT-registered taxpayers with revenues exceeding SAR 187,500 during 2022-2025 must integrate their e-invoicing solutions with ZATCA’s Fatoora platform by 1 February 2027. The 25th wave of the integration phase, published on 24 July 2026, confirms the threshold and sets the deadline, while earlier phases required discontinuation of handwritten invoices from 4 December 2021.
Rtcsuite · about 1 month ago
Saudi Arabia’s e-invoicing regime is fully live, requiring all VAT‑registered businesses to issue invoices through a compliant Electronic Generation Solution (EGS) connected to the Fatoora platform. In 2026, two SME‑scale integration waves—Wave 23 and Wave 24—will bring additional businesses into the real‑time clearance system, with deadlines of 31 March 2026 and 30 June 2026 respectively, while the penalty‑waiver initiative expires on 30 June 2026.
VatCalc · about 1 month ago
Saudi Arabia has approved amendments to the GCC Unified VAT Agreement, formalising a 5% minimum VAT rate across the Gulf and confirming Saudi Arabia's 15% and Bahrain's 10% rates. The reforms introduce a first‑port‑of‑entry model for import VAT, a VAT settlement mechanism for onward movements, and enhanced information sharing between GCC tax authorities.
The Invoicing Hub · 4 months ago
Saudi Arabia has rolled out a comprehensive e‑invoicing mandate led by ZATCA, requiring all companies to issue and transmit electronic invoices via the Fatoora platform. The phased implementation includes mandatory clearance for B2B/B2G and e‑reporting for B2C, with progressive waves based on turnover thresholds. As of March 31, 2026, companies with annual turnover above SAR 750 000 must comply, with further thresholds set for June 2026.
Deloitte · 6 months ago
Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has issued amendments to the VAT Implementing Regulations that clarify the responsibilities of electronic marketplaces and e-commerce platforms. The changes define when a marketplace is deemed to facilitate a supply and therefore liable for VAT, and introduce phased effective dates for compliance. Businesses operating in the Kingdom should review their operating models and contractual arrangements to ensure alignment with the updated framework.
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Key Takeaways
Saudi Arabia's ZATCA requires businesses with an annual turnover between SAR 0.35 million and SAR 187,500 to join the 25th wave of mandatory e-invoicing, effective 1 February 2027.
In Saudi Arabia, B2C invoices must be reported in near-live format within 24 hours of booking, and all invoices must contain a QR code, as mandated by ZATCA.
ZATCA's third version of e-invoicing controls, issued on 19 May 2026, introduced mandatory QR codes on all invoices and specified XML data fields that are mandatory, conditional, or optional for validation.
Phase 1 of Saudi Arabia's e-invoicing regime began on 4 December 2021 and requires the issuance, receipt, and secure storage of sales and purchase e-invoices for domestic, zero-rated, and export transactions, excluding exempt supplies, imports, and reverse charge supplies.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 31 July 2026. It relates to VAT developments in Saudi Arabia. The original source is VatCalc.
