Saudi Arabia: Wave 25 remains the latest; every wave deadline to Wave 24 has now passed
Re-checked as at 4 October 2026: ZATCA has announced no wave beyond Wave 25, which was published on 24 July 2026 at a SAR 187,500 threshold with an integration deadline of 1 February 2027. Wave 24's deadline passed on 30 June 2026, so every earlier wave is now closed and Phase 2 integration effectively reaches the whole VAT-registered population — the Wave 25 threshold sits at the mandatory VAT registration level itself, which is why there is little room for a Wave 26 to lower it further. For anyone still outside, the exposure is immediate rather than scheduled: an invoice that is not cleared through Fatoora is not a valid tax invoice.