Open data
ZATCA integration waves, one table.
Every integration-phase wave ZATCA has announced, with the threshold, the years it applies to, the announcement date, the deadline, and the ZATCA page each row was read from. Updated when ZATCA announces; cite it freely.
Find your wave with the lookup toolLast updated: September 3, 2026
| Wave | Threshold (SAR) | Revenue years | Announced | Deadline | Deadline (Hijri) | Roll-out table | Source | Verification |
|---|---|---|---|---|---|---|---|---|
| 25 | SAR 187,500 | 2022, 2023, 2024, 2025 | July 24, 2026 | February 1, 2027 | Shaʻban 24, 1448 AH | — | ZATCA | primary |
| 24 | SAR 375,000 | 2022, 2023, 2024 | September 26, 2025 | June 30, 2026 | Muharram 15, 1448 AH | — | ZATCA(ar) | primary |
| 23 | SAR 750,000 | 2022, 2023, 2024 | June 27, 2025 | March 31, 2026 | Shawwal 12, 1447 AH | — | ZATCA(ar) | primary |
| 22 | SAR 1,000,000 | 2022, 2023, 2024 | March 21, 2025 | December 31, 2025 | Rajab 11, 1447 AH | — | ZATCA | primary |
| 21 | SAR 1,250,000 | 2022, 2023, 2024 | February 28, 2025 | November 30, 2025 | Jumada II 9, 1447 AH | — | ZATCA | primary |
| 20 | SAR 1,500,000 | 2022, 2023 | January 31, 2025 | October 31, 2025 | Jumada I 9, 1447 AH | — | ZATCA | primary |
| 19 | SAR 1,750,000 | 2022, 2023 | December 27, 2024 | September 30, 2025 | Rabiʻ II 8, 1447 AH | — | ZATCA | primary |
| 18 | SAR 2,000,000 | 2022, 2023 | November 29, 2024 | August 31, 2025 | Rabiʻ I 8, 1447 AH | — | ZATCA | primary |
| 17 | SAR 2,500,000 | 2022, 2023 | November 1, 2024 | July 31, 2025 | Safar 6, 1447 AH | — | ZATCA | primary |
| 16 | SAR 3,000,000 | 2022, 2023 | September 27, 2024 | April 1, 2025 | Shawwal 3, 1446 AH | June 30, 2025 | ZATCA | primary |
| 15 | SAR 4,000,000 | 2022, 2023 | August 30, 2024 | March 1, 2025 | Ramadan 1, 1446 AH | May 31, 2025 | ZATCA | primary |
| 14 | SAR 5,000,000 | 2022, 2023 | July 26, 2024 | February 1, 2025 | Shaʻban 2, 1446 AH | April 30, 2025 | ZATCA | primary |
| 13 | SAR 7,000,000 | 2022, 2023 | June 28, 2024 | January 1, 2025 | Rajab 1, 1446 AH | March 31, 2025 | ZATCA | primary |
| 12 | SAR 10,000,000 | 2022, 2023 | May 24, 2024 | December 1, 2024 | Jumada I 29, 1446 AH | February 28, 2025 | ZATCA | primary |
| 11 | SAR 15,000,000 | 2022, 2023 | April 26, 2024 | November 1, 2024 | Rabiʻ II 29, 1446 AH | January 31, 2025 | ZATCA | primary |
| 10 | SAR 25,000,000 | 2022, 2023 | March 29, 2024 | October 1, 2024 | Rabiʻ I 28, 1446 AH | December 31, 2024 | ZATCA | primary |
| 9 | SAR 30,000,000 | 2021, 2022 | November 17, 2023 | June 1, 2024 | Dhuʻl-Qiʻdah 24, 1445 AH | — | ZATCA | primary |
| 8 | SAR 40,000,000 | 2021, 2022 | August 18, 2023 | March 1, 2024 | Shaʻban 20, 1445 AH | — | ZATCA | primary |
| 7 | SAR 50,000,000 | 2021, 2022 | July 28, 2023 | February 1, 2024 | Rajab 20, 1445 AH | — | ZATCA | primary |
| 6 | SAR 70,000,000 | 2021, 2022 | June 16, 2023 | January 1, 2024 | Jumada II 19, 1445 AH | — | ZATCA | primary |
| 5 | SAR 100,000,000 | 2021, 2022 | May 26, 2023 | December 1, 2023 | Jumada I 17, 1445 AH | — | ZATCA | primary |
| 4 | SAR 150,000,000 | 2021, 2022 | April 28, 2023 | November 1, 2023 | Rabiʻ II 17, 1445 AH | — | ZATCA | primary |
| 3 | SAR 250,000,000 | 2021, 2022 | March 24, 2023 | October 1, 2023 | Rabiʻ I 16, 1445 AH | — | ZATCA | primary |
| 2 | SAR 500,000,000 | 2021 | December 23, 2022 | July 1, 2023 | Dhuʻl-Hijjah 13, 1444 AH | — | ZATCA | primary |
| 1 | SAR 3,000,000,000 | 2021 | June 24, 2022 | January 1, 2023 | Jumada II 8, 1444 AH | — | ZATCA | primary |
For waves 1–16 the announcement gives the date integration starts; ZATCA’s roll-out table gives the end of the window, shown here where it differs. From Wave 17 on the two match.
Notes
- Wave 25
- Criterion: revenues subject to VAT exceeded SAR 187,500 in any of 2022, 2023, 2024, 2025. EN wording: 'revenues subject to VAT exceeded (SAR 187,500) during 2022, 2023,2024 or 2025 ... by no later than February 1, 2027'. AR wording: '(187,500 ريال) وذلك خلال الأعوام 2022م أو 2023م أو 2024م أو 2025م ... ابتداءً من 1 فبراير 2027م'. The announcement states integration 'by no later than' 2027-02-01; the roll-out table shows the same date. Note the Arabic says ابتداءً من (starting from) 1 Feb 2027 while the English says 'by no later than'. Also listed in the ZATCA English news RSS feed with pubDate Fri, 24 Jul 2026 12:19:01 GMT. (2026-09-03)
- Wave 24
- Criterion: revenues subject to VAT exceeded SAR 375,000 in any of 2022, 2023, 2024. AR wording: '(375,000 ريال) وذلك خلال الأعوام 2022م أو 2023م أو 2024م ... قبل 30 يونيو 2026م'. The announcement states integration 'by no later than' 2026-06-30; the roll-out table shows the same date. Arabic page lives under a misleading slug (final-call-fine-cancellation-2025.aspx) but its title/body are the Wave 24 announcement. No English page found: /en/.../final-call-fine-cancellation-2025.aspx returns 401, Wave24-E-invoicing.aspx / E-invoicing-Wave-24.aspx / e-invoicing-wave-24-2025.aspx return the site's not-found page, and Wayback has no snapshot. Threshold and deadline also confirmed by the English roll-out table image. (2026-09-03)
- Wave 23
- Criterion: revenues subject to VAT exceeded SAR 750,000 in any of 2022, 2023, 2024. AR wording: '(750,000 ريال) وذلك خلال الأعوام 2022م أو 2023م أو 2024م ... قبل 31 مارس 2026م'. The announcement states integration 'by no later than' 2026-03-31; the roll-out table shows the same date. No English page found: the sitemap lists only the Arabic URL; /en/.../e-invoicing-wave-23-2025.aspx returns HTTP 401 and has no Wayback snapshot. Threshold and deadline also confirmed by the English roll-out table image. (2026-09-03)
- Wave 22
- Criterion: revenues subject to VAT exceeded SAR 1,000,000 in any of 2022, 2023, 2024. EN wording: 'revenues subject to VAT exceeded SAR 1 Mn during 2022, 2023, or 2024 ... no later than 31 December 2025'. AR wording: 'تتجاوز إيراداتها الخاضعة لضريبة القيمة المضافة مليون ريال وذلك خلال الأعوام 2022م أو 2023م أو 2024م ... قبل 31 ديسمبر 2025م'. The announcement states integration 'by no later than' 2025-12-31; the roll-out table shows the same date. (2026-09-03)
- Wave 21
- Criterion: revenues subject to VAT exceeded SAR 1,250,000 in any of 2022, 2023, 2024. EN wording: 'exceeded (SAR 1. 25 Mn) during 2022 or 2023 or 2024 ... by no later than 30 November 2025'. AR wording: '( 1.25 مليون ريال) وذلك خلال الأعوام 2022م أو 2023م أو 2024م ... قبل 30 نوفمبر 2025م'. The announcement states integration 'by no later than' 2025-11-30; the roll-out table shows the same date. (2026-09-03)
- Wave 20
- Criterion: revenues subject to VAT exceeded SAR 1,500,000 in any of 2022, 2023. EN wording: 'exceeded (SAR 1. 5 Mn) during 2022 or 2023 ... by no later than 31 October 2025'. AR wording: '( 1.5 مليون ريال) وذلك خلال عامي 2022م أو 2023م ... قبل 31 أكتوبر 2025م'. The announcement states integration 'by no later than' 2025-10-31; the roll-out table shows the same date. (2026-09-03)
- Wave 19
- Criterion: revenues subject to VAT exceeded SAR 1,750,000 in any of 2022, 2023. EN wording: 'exceeded (SAR 1.75 Mn) during 2022 or 2023 ... by no later than 30 September 2025'. AR wording: '( 1.75 مليون ريال) وذلك خلال عامي 2022م أو 2023م ... قبل 30 سبتمبر 2025م'. The announcement states integration 'by no later than' 2025-09-30; the roll-out table shows the same date. (2026-09-03)
- Wave 18
- Criterion: revenues subject to VAT exceeded SAR 2,000,000 in any of 2022, 2023. EN wording: 'exceeded (SAR 2 Mn) during 2022 or 2023 ... by no later than 31 August 2025'. AR wording: '(2 مليون ريال) وذلك خلال عامي 2022م أو 2023م ... قبل 31 أغسطس 2025م'. The announcement states integration 'by no later than' 2025-08-31; the roll-out table shows the same date. (2026-09-03)
- Wave 17
- Criterion: revenues subject to VAT exceeded SAR 2,500,000 in any of 2022, 2023. EN wording: 'exceeded (SAR 2.5 Mn) during 2022 or 2023 ... by no later than 31 July 2025'. AR wording: '(2.5 مليون ريال) وذلك خلال عامي 2022م أو 2023م ... قبل 31 يوليو 2025م'. The announcement states integration 'by no later than' 2025-07-31; the roll-out table shows the same date. (2026-09-03)
- Wave 16
- Criterion: revenues subject to VAT exceeded SAR 3,000,000 in any of 2022, 2023. EN wording: 'exceeded (SAR 3 Mn) during 2022 or 2023 ... from 1 April 2025'. AR wording: '(3 مليون ريال) وذلك خلال عامي 2022م أو 2023م ... بدءًا من 1 أبريل 2025م'. The announcement states integration with Fatoora 'starting from' 2025-04-01; ZATCA's roll-out table (Roll-out-phases.aspx image) shows the wave's integration deadline as 2025-06-30. (2026-09-03)
- Wave 15
- Criterion: revenues subject to VAT exceeded SAR 4,000,000 in any of 2022, 2023. EN wording: 'exceeded (SAR 4 Mn) during 2022 or 2023 ... from 1 March 2025'. AR wording: '(4 مليون ريال) وذلك خلال عامي 2022م أو 2023م ... بدءًا من 1 مارس 2025م'. The announcement states integration with Fatoora 'starting from' 2025-03-01; ZATCA's roll-out table (Roll-out-phases.aspx image) shows the wave's integration deadline as 2025-05-31. (2026-09-03)
- Wave 14
- Criterion: revenues subject to VAT exceeded SAR 5,000,000 in any of 2022, 2023. EN wording: 'exceeded (SAR 5 Mn) during 2022 or 2023 ... from 1 February 2025'. AR wording: '(5 مليون ريال) وذلك خلال عامي 2022م أو 2023م ... بدءًا من 1 فبراير 2025م'. The announcement states integration with Fatoora 'starting from' 2025-02-01; ZATCA's roll-out table (Roll-out-phases.aspx image) shows the wave's integration deadline as 2025-04-30. (2026-09-03)
- Wave 13
- Criterion: revenues subject to VAT exceeded SAR 7,000,000 in any of 2022, 2023. EN wording: 'exceeded (SAR 7 Mn) during 2022 or 2023 ... from 1 January 2025'. AR wording: '(7 مليون ريال) وذلك خلال عامي 2022م أو 2023م ... بدءًا من 1 يناير 2025م'. The announcement states integration with Fatoora 'starting from' 2025-01-01; ZATCA's roll-out table (Roll-out-phases.aspx image) shows the wave's integration deadline as 2025-03-31. (2026-09-03)
- Wave 12
- Criterion: revenues subject to VAT exceeded SAR 10,000,000 in any of 2022, 2023. EN wording: 'exceeded (SAR 10 Mn) during 2022 or 2023 ... from 1 December 2024'. AR wording: '(10 مليون ريال) وذلك خلال عامي 2022م أو 2023م ... بدءًا من 1 ديسمبر 2024م'. The announcement states integration with Fatoora 'starting from' 2024-12-01; ZATCA's roll-out table (Roll-out-phases.aspx image) shows the wave's integration deadline as 2025-02-28. (2026-09-03)
- Wave 11
- Criterion: revenues subject to VAT exceeded SAR 15,000,000 in any of 2022, 2023. EN wording: 'exceeded (15 million Saudi Riyals) during 2022 or 2023 ... from 1 November 2024'. AR wording: '(15 مليون ريال) وذلك خلال عامي 2022م أو 2023م ... بدءًا من 1 نوفمبر 2024م'. The announcement states integration with Fatoora 'starting from' 2024-11-01; ZATCA's roll-out table (Roll-out-phases.aspx image) shows the wave's integration deadline as 2025-01-31. (2026-09-03)
- Wave 10
- Criterion: revenues subject to VAT exceeded SAR 25,000,000 in any of 2022, 2023. EN wording: 'exceeded (25 million Saudi Riyals) during 2022 or 2023 ... from 1 October 2024'. AR wording: '(25 مليون ريال) وذلك خلال عامي 2022م أو 2023م ... بدءًا من 1 أكتوبر 2024م'. The announcement states integration with Fatoora 'starting from' 2024-10-01; ZATCA's roll-out table (Roll-out-phases.aspx image) shows the wave's integration deadline as 2024-12-31. (2026-09-03)
- Wave 9
- Criterion: revenues subject to VAT exceeded SAR 30,000,000 in any of 2021, 2022. EN wording: 'exceeded (30 million Saudi Riyals) during 2021 or 2022 ... from June 1, 2024'. AR wording: '(30 مليون ريال) وذلك خلال عامي 2021م أو 2022م ... ابتداءً من 1 يونيو 2024م'. The announcement states integration with Fatoora 'starting from' 2024-06-01; the roll-out table groups waves 1-9 as '>SAR 30 Mn, deadline passed'. (2026-09-03)
- Wave 8
- Criterion: revenues subject to VAT exceeded SAR 40,000,000 in any of 2021, 2022. EN wording: 'establishments with revenues subject to VAT, amounting to SAR 40 million during 2021 or 2022 ... starting from 1 March 2024'. AR wording: 'تتجاوز إيراداتها الخاضعة لضريبة القيمة المضافة (40 مليون ريال) وذلك خلال عام 2021م أو عام 2022م ... ابتداءً من 1 مارس 2024م'. The announcement states integration with Fatoora 'starting from' 2024-03-01; the roll-out table groups waves 1-9 as '>SAR 30 Mn, deadline passed'. English text says 'amounting to' rather than 'exceeded'; the Arabic original says تتجاوز (exceeds). Treated as 'exceeded' per the Arabic. (2026-09-03)
- Wave 7
- Criterion: revenues subject to VAT exceeded SAR 50,000,000 in any of 2021, 2022. EN wording: 'exceeded (50 Million Saudi Riyals) during 2021 or 2022 ... starting from February 1, 2024'. AR wording: '(50 مليون ريال) وذلك خلال عام 2021م أو عام 2022م ... ابتداءً من 1 فبراير 2024م'. The announcement states integration with Fatoora 'starting from' 2024-02-01; the roll-out table groups waves 1-9 as '>SAR 30 Mn, deadline passed'. (2026-09-03)
- Wave 6
- Criterion: revenues subject to VAT exceeded SAR 70,000,000 in any of 2021, 2022. EN wording: 'exceeded (70 Million Saudi Riyals) during 2021 or 2022 ... starting from January 1, 2024'. AR wording: '(70 مليون ريال) وذلك خلال عام 2021م أو عام 2022م ... ابتداءً من 1 يناير 2024م'. The announcement states integration with Fatoora 'starting from' 2024-01-01; the roll-out table groups waves 1-9 as '>SAR 30 Mn, deadline passed'. The English page's HTML <title> is wrong ('ZATCA Fine Exemption Extended to June 2026'); the body is the Wave 6 announcement. (2026-09-03)
- Wave 5
- Criterion: revenues subject to VAT exceeded SAR 100,000,000 in any of 2021, 2022. EN wording: 'exceeded (100 million Saudi Riyals) during 2021 or 2022 ... starting from 1 December 2023'. AR wording: '(100 مليون ريال) وذلك خلال عامي 2021م أو 2022م ... ابتداءً من 1 ديسمبر 2023م'. The announcement states integration with Fatoora 'starting from' 2023-12-01; the roll-out table groups waves 1-9 as '>SAR 30 Mn, deadline passed'. (2026-09-03)
- Wave 4
- Criterion: revenues subject to VAT exceeded SAR 150,000,000 in any of 2021, 2022. EN wording: 'exceeded (150 Million Saudi Riyals) during 2021 or 2022 ... starting from November 1, 2023'. AR wording: '(150 مليون ريال) وذلك خلال عام 2021م أو عام 2022م ... ابتداءً من 1 نوفمبر 2023م'. The announcement states integration with Fatoora 'starting from' 2023-11-01; the roll-out table groups waves 1-9 as '>SAR 30 Mn, deadline passed'. (2026-09-03)
- Wave 3
- Criterion: revenues subject to VAT exceeded SAR 250,000,000 in any of 2021, 2022. EN wording: 'revenues subject to VAT exceeded (250 Million Saudi Riyals) during 2021 or 2022 ... starting from October 1, 2023'. AR wording: '(250 مليون ريال) وذلك خلال عام 2021 م أو عام 2022 م ... ابتداءً من 1 أكتوبر 2023م'. The announcement states integration with Fatoora 'starting from' 2023-10-01; the roll-out table groups waves 1-9 as '>SAR 30 Mn, deadline passed'. (2026-09-03)
- Wave 2
- Criterion: revenues subject to VAT exceeded SAR 500,000,000 in any of 2021. EN wording: 'revenues subject to VAT exceeded (half a billion Saudi riyals) during 2021 ... starting from July 1, 2023'. AR wording: 'تتجاوز إيراداتها الخاضعة لضريبة القيمة المضافة (نصف مليار ريال) وذلك خلال عام 2021م ... ابتداءً من 1 يوليو 2023م'. The announcement states integration with Fatoora 'starting from' 2023-07-01; the roll-out table groups waves 1-9 as '>SAR 30 Mn, deadline passed'. (2026-09-03)
- Wave 1
- Criterion: revenues subject to VAT exceeded SAR 3,000,000,000 in any of 2021. EN wording: 'taxpayers in the first wave were selected based on the revenue subject to VAT for the year of 2021 exceeding (3 billion) SAR; implementation ... will begin on 1st of January 2023 with the selected taxpayers in the first wave'. AR wording: 'معيار حجم الإيرادات الخاضعة لضريبة القيمة المضافة لعام 2021م للمنشآت التي تتجاوز إيراداتها (3) مليار ريال؛ ستبدأ بتاريخ 1 يناير 2023م'. The announcement states integration with Fatoora 'starting from' 2023-01-01; the roll-out table groups waves 1-9 as '>SAR 30 Mn, deadline passed'. Also restated on the 19 Oct 2022 '74 days' page (74Days-to-E-invoicing.aspx) and the 1 Jan 2023 go-live page (News-990.aspx). (2026-09-03)
Threshold by wave
Revenue threshold in SAR for each wave in the table, on a logarithmic axis — the thresholds span four orders of magnitude. The bar is the threshold; the label is the wave number.
Download
Same rows, machine-readable. The JSON carries the changelog as well.
Licence
Released under Creative Commons Attribution 4.0 (CC BY 4.0). Use it, redistribute it, build on it — with attribution. CC BY 4.0
Cite as: Nizamics, ZATCA integration waves dataset, nizamics.sa/data/zatca-waves
How rows are sourced
Every row links its own ZATCA news page; nothing is backfilled from secondary blogs. A row that could only be located in the ZATCA Arabic news archive is marked as such, and a row whose page has not been found yet is marked unverified and says where its figure came from. The verification date is the day the page was actually read.
- primaryPrimary — read from the ZATCA announcement page
- primary-archivePrimary (archive) — read from the ZATCA Arabic news archive
- unverifiedUnverified — carried from a citation; own page not yet located
Changelog
Every change to the table, newest first. The Atom feed carries the same entries.
Dataset published: all 25 integration-phase waves (Wave 1, 2022-06-24, through Wave 25, 2026-07-24), each read from its own ZATCA announcement page. Waves 23 and 24 are sourced from their Arabic pages only; no English page could be located.