Phase 1 and Phase 2
Phase 1 (generation) started on 4 December 2021: invoices must be generated and stored electronically. Phase 2 (integration) started on 1 January 2023: invoicing systems must connect to ZATCA’s FATOORA platform.
The waves
| Wave | Revenue threshold | Deadline |
|---|---|---|
| Wave 24 | Above SAR 375,000 | 30 June 2026 |
| Wave 25 | Above SAR 187,500 in any year 2022–2025 | 1 February 2027 |
ZATCA notifies taxpayers in each wave, usually at least six months ahead. Wave 25 criteria were published on 24 July 2026.
Clearance and reporting
Standard (B2B) tax invoices are cleared: ZATCA validates and stamps them before they are shared with the buyer. Simplified (B2C) invoices are reported within 24 hours. Invoices are XML (UBL 2.1) with a cryptographic stamp and a QR code.
What to do now
- Check whether ZATCA has notified you for wave 24 or 25.
- Use a solution that is integrated with FATOORA before your deadline.
- Register your devices (EGS units) and test in the simulation environment.
One’s Saudi country pack (including ZATCA Phase 2) is on the roadmap but not available yet. If your deadline is near, use a ZATCA-integrated solution now.
Sources
General information, not tax or legal advice. Confirm with the authority or your adviser before acting.