General information
The Zakat, Tax and Customs Authority (ZATCA) announced that the Twenty-Fourth Wave of the E-invoicing Integration Phase targets all taxpayers whose VAT-subject revenues exceeded SAR 375,000 during 2022, 2023, or 2024. ZATCA will notify these taxpayers to integrate their E-invoicing solutions with the Fatoora Platform by no later than 30 June 2026.
Phase Two (Integration Phase) introduces additional requirements compared to Phase One (Generation Phase), mainly integrating E-invoicing solutions with ZATCA’s Fatoora Platform, issuing invoices in a specific format, and including extra fields. The Integration Phase is being rolled out gradually in waves, with ZATCA notifying each wave at least six months before the Integration Date.
This launch forms part of Saudi Arabia’s economic development and digital transformation. It builds on the success of Phase One, which began on 4 December 2021 and significantly improved consumer protection while demonstrating strong taxpayer awareness and rapid compliance. Phase One required taxpayers to stop using handwritten invoices or those generated via text/spreadsheet software, and instead use compatible technical solutions to generate and store E-invoices with all required fields, including the QR code.
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