Saudi Arabia Announces 24th Wave for Phase 2 E-Invoicing Integration

Saudi Arabia's Zakat, Tax and Customs Authority (ZATCA) is continuing the steady expansion of its e-invoicing mandate, officially announcing the 24th wave of taxpayers required to integrate with Phase 2.

This latest group includes businesses with annual revenues subject to VAT ranging between SAR 375,000 and SAR 750,000 in either 2022 or 2023.

Deadline and Details

Taxpayers falling within this revenue bracket have been notified that they must complete their systems integration with ZATCA's Fatoora platform by June 30, 2026.

This phase, known as the "Integration Phase," moves beyond the simple generation of e-invoices required in Phase 1. It mandates that businesses connect their e-invoicing and billing systems directly with ZATCA's platform.

This integration ensures a more seamless, secure, and real-time exchange of tax data, marking a critical step in the Kingdom's push for greater economic digitalization and tax transparency. Businesses included in Wave 24 must now ensure their technical solutions are fully compliant with the detailed specifications of Phase 2.

There’s more you should know about e-invoicing in Saudi Arabia – learn more about the new and upcoming regulations.