This article explains the waves for implementing Phase 2 of E-Invoicing in Saudi Arabia, and how to find out the specific wave assigned to you by ZATCA (Zakat, Tax and Customs Authority).
How the waves work
Phase 2 is implemented in batches (Waves). Each wave covers organizations whose VAT-taxable revenue has exceeded a specific threshold, with a preparation window of no less than 6 months.
Latest announced waves
Wave 23
- Revenue threshold: exceeded SAR 750,000 during 2022, 2023, or 2024.
- Mandatory date: 31 March 2026.
Wave 24
- Revenue threshold: exceeded SAR 375,000 during 2022, 2023, or 2024.
- Mandatory date: 30 June 2026.
Wave 24 sets the threshold equal to the mandatory VAT registration threshold, effectively bringing every VAT-registered organization into Phase 2.
How to know your wave
ZATCA announces the waves through:
- The authority’s official website.
- A direct notification to the taxpayer via email or the Fatoora system.
- Rely on ZATCA’s official notification to identify your wave, and do not work from assumptions.
- Organizations that have not yet received a notification will join later waves based on their revenue.
How Qoyod helps you
Qoyod is compliant with Phase 2. When your wave arrives, you only need to:
- Complete the integration steps with the Fatoora platform from inside Qoyod.
- Generate the PKI (CCSI) certificate through the system.
- Verify your first test invoice before going live.
