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.
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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.
EY · 7 months ago
ZATCA continues expanding Phase 2 e-invoicing integration throughout 2025, with Wave 24 covering businesses with turnover above SAR 375,000. Non-compliance penalties range from SAR 5,000 to SAR 50,000.
TechAfrica News · about 6 hours ago
Oman has accredited ClearTax’s Oman entity as an e-invoicing service provider under its Fawtara programme. The first phase, starting in August 2026, will cover 100 large VAT-registered companies.
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Key Takeaways
As of 1 February 2027, Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) requires all VAT-registered taxpayers with revenues exceeding SAR 187,500 during 2022-2025 to integrate with the Fatoora platform.
By 1 February 2027, as mandated by ZATCA for the 25th wave of e-invoicing integration.
From 1 February 2027, e-invoices issued by Saudi Arabian taxpayers must include a QR code and other specified fields as required by ZATCA’s e-invoicing regulation.
ZATCA will notify targeted taxpayers at least six months before the integration deadline, with the 25th wave deadline set for 1 February 2027.
Primary source
Read the full article at KPMGThis summary was published on VATfaqs.com on 30 July 2026. It relates to VAT developments in Saudi Arabia. The original source is KPMG.
