ZATCA E-Invoicing Phase 2: Step-by-Step Guide
A practical guide to ZATCA e-invoicing Phase 2 (integration): waves, XML and QR requirements, clearance vs reporting, and Fatoora portal onboarding.
Is your business in a ZATCA integration wave?
Check free whether your business falls in a ZATCA e-invoicing Phase 2 wave announced so far, and its integration deadline.
Free, no sign-upWorked out in your browser onlyWaves as of 19 October 2026
Is your business in a ZATCA integration wave?
Result
Wave 25
Your business is in wave 25
The deadline to connect your invoicing to Fatoora: 1 February 2027. Start early: completing your data and passing the compliance checks take time.
A guide based on the waves ZATCA announced up to 19 October 2026; not legal advice. The notice ZATCA sends you is what counts: confirm your date on the Fatoora portal or with ZATCA.
The Phase 2 waves announced so far
Latest: wave 25 for revenue above SAR 187,500, to integrate by 1 February 2027 (announced 24 July 2026).
| Wave | VAT-subject revenue above (SAR) | Revenue year | Integration date | Source |
|---|---|---|---|---|
| 25 | 187,500 | 2022, 2023, 2024 or 2025 | By 1 February 2027 upcoming | ZATCA notice · 24 July 2026 |
| 24 | 375,000 | 2022, 2023 or 2024 | By 30 June 2026 passed | ZATCA notice · 26 September 2025 |
| 23 | 750,000 | 2022, 2023 or 2024 | By 31 March 2026 passed | ZATCA notice · 27 June 2025 (Arabic) |
| 22 | 1,000,000 | 2022, 2023 or 2024 | By 31 December 2025 passed | ZATCA notice · 21 March 2025 |
| 21 | 1,250,000 | 2022, 2023 or 2024 | By 30 November 2025 passed | ZATCA notice · 28 February 2025 |
| 20 | 1,500,000 | 2022 or 2023 | By 31 October 2025 passed | ZATCA notice · 31 January 2025 |
| 19 | 1,750,000 | 2022 or 2023 | By 30 September 2025 passed | ZATCA notice · 27 December 2024 |
| 18 | 2,000,000 | 2022 or 2023 | By 31 August 2025 passed | ZATCA notice · 29 November 2024 |
| 17 | 2,500,000 | 2022 or 2023 | By 31 July 2025 passed | ZATCA notice · 1 November 2024 |
| 16 | 3,000,000 | 2022 or 2023 | By 30 June 2025 passed | ZATCA notice · 27 September 2024 |
| 15 | 4,000,000 | 2022 or 2023 | By 31 May 2025 passed | ZATCA notice · 30 August 2024 |
| 14 | 5,000,000 | 2022 or 2023 | By 30 April 2025 passed | ZATCA notice · 26 July 2024 |
| 13 | 7,000,000 | 2022 or 2023 | By 31 March 2025 passed | ZATCA notice · 28 June 2024 |
| 12 | 10,000,000 | 2022 or 2023 | By 28 February 2025 passed | ZATCA notice · 24 May 2024 |
| 11 | 15,000,000 | 2022 or 2023 | By 31 January 2025 passed | ZATCA notice · 26 April 2024 |
| 10 | 25,000,000 | 2022 or 2023 | By 31 December 2024 passed | ZATCA notice · 29 March 2024 |
| 9 | 30,000,000 | 2021 or 2022 | From 1 June 2024 passed | ZATCA notice · 17 November 2023 |
| 8 | 40,000,000 | 2021 or 2022 | From 1 March 2024 passed | ZATCA notice · 18 August 2023 |
| 7 | 50,000,000 | 2021 or 2022 | From 1 February 2024 passed | ZATCA notice · 28 July 2023 |
| 6 | 70,000,000 | 2021 or 2022 | From 1 January 2024 passed | ZATCA notice · 16 June 2023 |
| 5 | 100,000,000 | 2021 or 2022 | From 1 December 2023 passed | ZATCA notice · 26 May 2023 |
| 4 | 150,000,000 | 2021 or 2022 | From 1 November 2023 passed | ZATCA notice · 28 April 2023 |
| 3 | 250,000,000 | 2021 or 2022 | From 1 October 2023 passed | ZATCA notice · 24 March 2023 |
| 2 | 500,000,000 | 2021 | From 1 July 2023 passed | ZATCA notice · 23 December 2022 |
| 1 | 3,000,000,000 | 2021 | From 1 January 2023 passed | ZATCA notice · 24 June 2022 |
Sources: ZATCA's notice for each wave, and ZATCA's roll-out phases page. Waves 1–16 give the start of integration; waves 10–25 a deadline in ZATCA's table. Checked on 19 October 2026.
Frequently asked questions
How does ZATCA choose the integration waves?
By VAT-subject revenue in the reference years announced with each wave. Wave 1 covered revenue above SAR 3 billion in 2021, and the threshold fell wave after wave down to SAR 187,500 in wave 25.
When will ZATCA tell me my wave?
ZATCA says it notifies taxpayers of their Phase 2 wave at least six months in advance. Check your notices on the Fatoora portal and ZATCA's news.
What if my wave's deadline has passed and I haven't integrated?
Integrate your invoicing with Fatoora without delay, and contact ZATCA about your business's position. This tool doesn't assess penalties or give legal advice.
Is e-invoicing included in Ehsebly?
Yes, for Saudi companies: the Phase 2 connection to Fatoora is included in your plan at no extra cost, and you connect once with the one-time code in settings.
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