ZATCA's Wave 23 of Phase 2 e-invoicing integration targets VAT-registered businesses in Saudi Arabia with taxable turnover over SAR 750,000 for 2022-2024. Integration with Fatoora must be completed by 31 March 2026. Requirements include API connectivity, compliant invoice formats, QR codes, and real-time reporting. Early preparation aids compliance and operational efficiency.
Saudi Arabia: ZATCA Launches Wave 23 of E-Invoicing (Phase 2)
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Author: Ema Stamenković
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Content accuracy validation date:
21.05.2026
Content accuracy validation time:
08:14h
ZATCA has announced Wave 23 of Phase 2 e-invoicing integration. It targets all VAT-registered businesses in Saudi Arabia with taxable turnover exceeding SAR 750,000 in 2022, 2023, or 2024. Affected taxpayers must integrate their e-invoicing systems with the Fatoora portal by 31 March 2026.
This wave advances Saudi Arabia’s digital tax transformation by enhancing tax transparency, reducing the shadow economy, and simplifying financial reporting. Sectors such as retail, wholesale, electronics, healthcare, manufacturing, and professional services are particularly impacted.
Phase 2 (Integration Phase) Overview
Launched on 1 January 2023 and implemented in waves, Phase 2 requires businesses not only to generate and store e-invoices but to fully integrate their systems with ZATCA’s Fatoora platform for real-time processing.
Key Requirements
Businesses must:
- Connect invoicing software/ERP to the Fatoora portal via APIs for automatic processing
- Generate invoices in compliant XML (UBL 2.1) or PDF/A-3 with embedded XML
- Include all required invoice fields
- Add QR codes on simplified invoices
- Apply cryptographic stamps and digital signatures
- Maintain invoice archiving, hash chain/sequencing, and tamper protection
- Enable real-time clearance and reporting to ZATCA
Who Must Comply in Wave 23?
All VAT-registered taxpayers whose revenue exceeded SAR 750,000 in any of the years 2022, 2023, or 2024. ZATCA will notify selected businesses directly, but early preparation is strongly advised to avoid disruptions and allow sufficient testing.
Technical Focus Areas
- Real-time API integration with Fatoora
- Structured XML invoice format
- QR codes + cryptographic stamping
- Invoice hash chain for integrity
- Real-time validation and reporting
How ERP Solutions Help
Modern ERP and accounting systems simplify compliance by automating:
- Compliant invoice generation
- VAT calculations and validation
- Real-time Fatoora communication
- Secure invoice archiving
- Error reduction
Cloud-based ERP systems are especially popular for their scalability and ease of handling regulatory updates.
Benefits of Early Preparation
Starting early helps businesses achieve:
- Faster integration and testing
- Reduced system downtime
- Better staff training
- Smoother invoice validation
- Avoidance of penalties and operational disruptions
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