ZATCA has set integration deadlines for Group 23 taxpayers—those with VAT-liable revenues above SAR 750,000 in 2022–2024—to connect their e-invoicing systems to the Fatoora platform between 1 January and 31 March 2026.
The Saudi Zakat, Tax and Customs Authority (ZATCA) has announced that taxpayers in Group 23—those whose annual revenues subject to VAT exceeded SAR 750,000 in 2022, 2023, or 2024—must integrate their electronic invoicing systems with the Fatoora platform between 1 January and 31 March 2026.
The announcement was made by ZATCA on 27 June 2025.
This requirement forms part of the second phase of Saudi Arabia’s e-invoicing system implementation, which mandates the linking and integration of taxpayers’ e-invoicing solutions with ZATCA’s Fatoora system. ZATCA will notify eligible taxpayers directly.
Group 23 is the latest in a series of phased integrations based on annual VAT-liable revenue thresholds, with previous groups including businesses with revenues ranging from over SAR 3 billion (Group 1) to SAR 1 million (Group 22).