Saudi Arabia: ZATCA Announces 24th Wave for E-Invoicing Integration Phase – Deadline: 30 June 2026

ZATCA announced the Twenty-Fourth Wave of E-invoicing “Integration Phase” for VAT taxpayers with revenues over SAR 375,000, requiring integration with Fatoora Platform by June 30, 2026, and compliance with new invoicing requirements.

The Zakat, Tax and Customs Authority (ZATCA) announced the criteria for the Twenty-Fourth Wave of the E-invoicing “Integration Phase.” This wave targets all taxpayers whose revenues subject to VAT exceeded SAR 375,000 during 2022, 2023, or 2024.

ZATCA will notify all targeted taxpayers in this wave to integrate their E-invoicing solutions with the Fatoora Platform by no later than 30 June 2026.

Phase Two (Integration Phase) Requirements

Phase Two introduces additional obligations compared to Phase One (Generation Phase). Main requirements include:

• Integrating taxpayers’ E-invoicing solutions with ZATCA’s Fatoora Platform.
• Issuing E-invoices in a specific format.
• Including additional fields in the invoices.

The Integration Phase is being implemented gradually in waves. ZATCA will notify subsequent waves directly, at least six months before their Integration Date.

Background and Context

The launch of Phase Two is part of Saudi Arabia’s economic development and digital transformation. It builds on the success of Phase One (Generation Phase), which began on 4 December 2021. Phase One required taxpayers subject to the E-invoicing Regulation to:

• Stop issuing handwritten invoices or computer-generated invoices using text editing or spreadsheet software.
• Use a compatible technical E-invoicing solution.
• Generate and store E-invoices with all required fields, including the QR code.

Phase One achieved positive results, notably enhancing consumer protection, alongside high taxpayer awareness and rapid compliance.

This phased approach continues ZATCA’s successful E-invoicing implementation in the Kingdom.