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Horizon source briefing

Saudi Arabia: Fatoora Wave 25 threshold

Fatoora Wave 25 threshold: SAR 187,500+. Reference period: VAT-subject revenue in 2022–2025 · notified taxpayers. Status in the Horizon dossier: Policy signal.

Saudi Arabia · Country intelligenceSaudi Arabia country dossierSaudi Arabia country dashboardSaudi Arabia how-to-do-business dossierSaudi Arabia current market status: economy, demand and executionSaudi Arabia: market structure, access and operating dossierFinancial Services & Fintech in Saudi Arabia: independent market-entry studyProfessional & Business Services in Saudi Arabia: independent market-entry study

What the source contributes

Fatoora Wave 25 threshold: SAR 187,500+. Reference period: VAT-subject revenue in 2022–2025 · notified taxpayers. Status in the Horizon dossier: Policy signal.

Fatoora Wave 25 deadline: 1 Feb 2027. Reference period: Integration deadline after ZATCA notification. Status in the Horizon dossier: Policy signal.

Current revenue test, direct-notification boundary and 1 February 2027 integration date.

Current 2026 revenue test, notification boundary and 1 February 2027 integration date.

Current 2026 integration-wave criteria and notified deadline.

Horizon synthesis and use

  • Evidence used in the Environment, Circular Economy & Waste in Saudi Arabia: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
  • Evidence used in the Professional & Business Services in Saudi Arabia: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
  • Evidence used in the Financial Services & Fintech in Saudi Arabia: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
  • The value is retained with its period and status. It is not converted into a synthetic market-attractiveness score or treated as a company-specific forecast.

Before using the evidence

Four questions that keep the conclusion honest

  1. 01Which legal activity, applicant type and jurisdiction does “Saudi Arabia: Fatoora Wave 25 threshold” actually cover?
  2. 02Which approval, filing, fee, eligibility condition or competent authority is stated directly, and which still requires written confirmation?
  3. 03Does the rule apply to Saudi Arabia · Country intelligence, Saudi Arabia country dossier, Saudi Arabia country dashboard, or only to a narrower licence, entity, free zone, product or worker category?
  4. 04The record was reviewed on 2026-10-28; what has ZATCA changed or superseded since that date?

Where Horizon integrates this source

Saudi Arabia current market status: economy, demand and executionSaudi Arabia: market structure, access and operating dossier