ZATCA announced the criteria for the 25th wave of Phase 2 (integration) on 24 July 2026. It covers taxpayers whose taxable turnover exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. It is the first wave to count 2025 revenue. Affected taxpayers must be integrated by 1 February 2027.
How the waves have moved
| Wave | Turnover threshold | Integration deadline |
|---|---|---|
| 23 | Above SAR 750,000 (2022–2024) | 31 March 2026 |
| 24 | Above SAR 375,000 (2022–2024) | 30 June 2026 |
| 25 | Above SAR 187,500 (2022–2025) | 1 February 2027 |
What integration means for a small business
- Your invoicing system must connect to Fatoora and send each invoice as structured XML with a cryptographic stamp.
- B2B standard invoices are cleared by ZATCA before you send them; B2C simplified invoices are reported within 24 hours.
- Excel, Word or non-compliant apps can no longer be used to issue invoices.
A 10-week preparation plan
- Weeks 1–2: confirm your inclusion on the Fatoora portal, and choose a compliant system (for example Odoo with Saudi e-invoicing, or another approved solution).
- Weeks 3–4: complete your company data, including your full national address, and clean customer VAT numbers and addresses.
- Weeks 5–6: set up taxes, invoice sequences and POS devices, and onboard each device with an OTP from the portal.
- Weeks 7–8: test standard, simplified, credit and debit notes in the simulation environment.
- Weeks 9–10: train staff, go live and monitor rejections daily for the first month.
Using Odoo? Follow our ZATCA Phase 2 checklist for Odoo. Not sure where you stand? Take the free readiness check.
Need professional assistance?
KasemCPA can review your numbers, build the model properly or set it up in Odoo.