How does ZATCA decide who integrates, and when?

The integration phase has been applied in successive waves since January 2023. Each group has a revenue threshold and a set of qualifying years; a business whose VAT-taxable revenue exceeded the threshold in any of those years is in the group and is notified before its date.

The two latest groups

  • Group 24: revenue above SAR 375,000 in 2022, 2023 or 2024; integration deadline 30 June 2026.
  • Group 25: revenue above SAR 187,500 in 2022, 2023, 2024 or 2025; integration deadline 1 February 2027.

SAR 187,500 a year is about SAR 15,600 a month, so the obligation now reaches small businesses: cafés, flower shops, one-person online stores and independent service providers.

What to do now