ZATCA Wave 25 deadline and revenue threshold

ZATCA Wave 25 requires businesses whose VAT-subject revenue exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025 to integrate their invoicing systems with Fatoora by 1 February 2027. The requirement comes from the Zakat, Tax and Customs Authority's notice published on 24 July 2026.

If your business meets the revenue condition, check your ZATCA notification and begin preparing the invoicing system you will use.

For a WooCommerce store, Phase 2 integration means generating signed XML invoices and sending them to ZATCA through its API. The submission process differs for B2C and B2B invoices.

Wave 25 lowers the revenue threshold

Wave 25 includes businesses with VAT-subject revenue above SAR 187,500 in any one of the four specified years. The previous wave used a higher threshold.

The threshold for Wave 25 is strictly above SAR 187,500. A business that exceeded the threshold in one qualifying year meets the stated revenue condition, even if revenue was lower in the other years. For example, revenue above SAR 187,500 in 2023 meets that condition without requiring the same result in 2022, 2024 or 2025.

The relevant source is ZATCA's notice of 24 July 2026, Announcement of the 25th Wave of the E-Invoicing Integration Phase.

How to check whether your business is included

Start with your VAT-subject revenue records.

Review each of the following years separately:

1. Check VAT-subject revenue for 2022.
2. Repeat the check for 2023.
3. Check 2024 against the same SAR 187,500 threshold.
4. Review 2025, even if the earlier years were below the threshold.

If revenue exceeded SAR 187,500 in at least one of those years, your business meets Wave 25's stated revenue condition. Next, check communications from ZATCA.

ZATCA notifies targeted taxpayers at least six months before their assigned integration date. The notification is an important reference for your business's deadline.

Keep the revenue check and ZATCA notification separate. The revenue records help you understand the Wave 25 selection criteria. The notification tells you that ZATCA has targeted your business for integration.

If you have not reviewed your records for all four years, complete that review before making a decision based only on your most recent revenue.

What to prepare during the six months before integration

The period before your assigned deadline gives you time to prepare your store and complete the certificate process. The following tasks cover the information and functions needed for a WooCommerce integration.

Confirm your seller details

Prepare the seller information used by the invoicing system.

For Raseedo, the seller settings include:

• Legal business name, preferably in Arabic
• VAT number with 15 digits, starting and ending with 3
• Commercial registration number
• National Address short code
• Branch information

Review these details before beginning certificate onboarding. The information entered in the plugin is used in the invoicing process, so correct any missing or incorrect values first.

Check your WooCommerce installation

Confirm that the plugin you intend to use supports your WordPress, PHP and WooCommerce setup. Raseedo requires WordPress 6.5 or later, PHP 8.1 or later, and an active WooCommerce installation. Check those requirements before installing it.

If you use WooCommerce block checkout, verify that the invoice functions you need are supported there.

Identify the invoices your store issues

Determine whether your orders need simplified tax invoices, standard tax invoices or both.

Simplified invoices are used for B2C transactions. They must be reported to ZATCA within 24 hours.

Standard invoices are used for B2B transactions. They must receive clearance before they are given to the buyer.

For standard invoices, Raseedo Pro collects the buyer's VAT number, legal name, building number and district during checkout. Knowing the required invoice types helps you select the appropriate plugin functions.

Prepare for ZATCA onboarding

The onboarding process begins with a six-digit OTP generated in the Fatoora portal. The OTP is valid for one hour. The invoicing system uses it to request a compliance certificate, submit six sample documents for compliance checks and obtain the production certificate.

Generate the OTP when you are ready to complete onboarding.

You can use the developer portal sandbox for initial testing without an account. ZATCA also provides a Simulation environment using a real VAT number, where documents are not legally issued.

Production is the environment used for live invoicing.

Check how submissions and records are handled

After onboarding, consider what happens to invoices during normal store operation.

Simplified invoices have a 24-hour reporting window. Standard invoices need clearance before they reach the buyer.

Check how the integration handles temporary network problems and ZATCA outages. Review where rejection reasons appear and how failed submissions can be retried.

Also check where signed XML files and ZATCA responses are stored. For Raseedo, these records remain on the store's own WordPress installation.

What integration means for an online store

Phase 2 connects invoice creation to ZATCA's Fatoora API. For a WooCommerce store, this starts when an order requires an invoice.

The integration must create UBL 2.1 XML, sign the document using the store's certificate and include the required QR code. Documents also carry an invoice counter and previous invoice hash.

The submission then follows the applicable invoice process.

B2C simplified invoices are reported within 24 hours. B2B standard invoices must be cleared before they are given to the buyer.

Refunds need attention as well. In Raseedo, a refund produces a credit note linked to the original invoice, with the refund reason included.

A store also needs a way to review invoices that have not been submitted successfully. Completing onboarding does not remove the need to monitor later submissions.

How Raseedo supports Wave 25 preparation

Raseedo connects WooCommerce to ZATCA's Fatoora API.

The free plugin supports certificate onboarding, signed simplified invoices, QR codes and background reporting. It also handles refund credit notes and shows ZATCA rejection reasons.

Raseedo Pro adds standard B2B invoices with clearance before delivery to the buyer. It also provides a missing-invoice report, bulk retries and exports.

The free plugin costs $0. Pro costs $29 per month or $249 per year for one store.

Raseedo is not affiliated with, endorsed or approved by ZATCA. Your business remains responsible for meeting its applicable requirements.

To prepare your seller details and connect your store, read the Raseedo setup guide.