Wave 25
Published 24 July 2026by no later than February 1, 2027
VAT-subject revenue exceeding 187,500 SAR in any of: 2,022, 2,023, 2,024, 2,025
Official announcementZATCA Portal
Official resources & Phase 2 dates
Published ZATCA announcements, direct taxpayer services and Fatoora guidance.
Wave 25 countdown
1 February 2027 · Riyadh time · Published wave date, not your verified individual deadline.
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Official ZATCA login
Access your tax account or manage e-invoicing devices on the official ZATCA websites.
login.zatca.gov.sa · fatoora.zatca.gov.sa
Sign in only on the official ZATCA websites. Their portals may require JavaScript or a supported browser; eServices KSA never collects your ZATCA credentials.
Sources checked: 17 October 2026
Phase 2 FAQLatest verified announcement: Wave 25
by no later than February 1, 2027 · VAT-subject revenue exceeding 187,500 SAR in any of: 2,022, 2,023, 2,024, 2,025
English and Arabic official Wave 25 sources verified. Checked daily; your individual notice remains authoritative. Last check: 17 October 2026
Recent published waves
Wave 24
Published 26 September 2025No later than 30 June 2026
VAT-subject revenue exceeding 375,000 SAR in any of: 2,022, 2,023, 2,024
Official announcementWave 23
Published 27 June 2025Before 31 March 2026 (Arabic announcement)
VAT-subject revenue exceeding 750,000 SAR in any of: 2,022, 2,023, 2,024
Official announcementWave 22
Published 21 March 2025No later than 31 December 2025
VAT-subject revenue exceeding 1,000,000 SAR in any of: 2,022, 2,023, 2,024
Official announcementDates above are public announcement dates, not verified individual deadlines. English and Arabic boundary wording differs in some announcements; follow your direct notice and confirm with ZATCA. “Exceeding” means strictly greater than the threshold.
Grace periods are not automatic extensions
Six months’ advance notification is not a six-month extension after your deadline. A correction period of up to three months applies to covered field violations under the published guide, not universally to Phase 2 wave dates. An individual grace notice must be verified directly.
The July–December 2026 fines initiative runs from 1 July to 31 December 2026 with conditions and exclusions, including Article 45 VAT Law fines. It is not a blanket e-invoicing amnesty or integration extension.
Official resources
Phase 2 rollout & advance notificationDetailed e-invoicing guidelinesVAT field violations reclassification guideFines initiative: July–December 2026ZATCA electronic services & taxpayer accessOfficial announcements — check for newer waves
eServices KSA is an independent consultancy, not the official ZATCA portal. Some official documents are in English; Arabic links may open the official guidance index.