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ZATCA Announces Wave 21 Criteria for Phase 2 E-Invoicing Integration

The Zakat, Tax and Customs Authority (ZATCA) has officially announced the 21st Wave of the E-invoicing “Integration Phase.” This wave includes businesses whose VAT-subjected revenues exceeded SAR 1.25 million in 2022 or 2023.

Compliance Deadline: November 30, 2025

Businesses falling under this wave must integrate their E-invoicing systems with ZATCA’s Fatoora platform by November 30, 2025.

Key Requirements for the Integration Phase

The Integration Phase builds on Phase One (Generation Phase) and mandates:

  • Seamless integration of E-invoicing solutions with ZATCA’s Fatoora platform.
  • Issuing E-invoices in a structured, ZATCA-compliant format.
  • Including new mandatory fields in each invoice.

E-Invoicing Integration: Phase 2 Wave Breakdown

Each wave is notified at least six months before its deadline. Below is a summary of the announced waves under Phase 2:

Waves 1-10: Deadline Passed: The deadline for Waves 1 to 10 has expired. All taxpayers in these waves with revenue exceeding 25 million SAR are required to be fully integrated with the ZATCA Fatoora platform.

Wave 11: Revenue over SAR 15 million → Integration Deadline: January 31, 2025.

Wave 12: Revenue over SAR 10 million → Integration Deadline: 28 February 2025.

Wave 13: Revenue over SAR 7 million → Integration Deadline: March 31, 2025.

Wave 14: Revenue over SAR 5 million → Integration Deadline: April 30, 2025.

Wave 15: Revenue over SAR 4 million → Integration Deadline: May 31, 2025.

Wave 16: Revenue over SAR 3 million → Integration Deadline: June 30, 2025.

Wave 17: Revenue over SAR 2.5 million → Integration Deadline: July 31, 2025.

Wave 18: Revenue over SAR 2 million → Integration Deadline: August 31, 2025.

Wave 19: Revenue over SAR 1.75 million → Integration Deadline: September 30, 2025.

Wave 20: Revenue over SAR 1.5 million → Integration Deadline: October 31, 2025.

How ADB World Ensures Your Smooth ZATCA Integration

At ADB World, we provide end-to-end E-invoicing solutions to ensure your business meets ZATCA compliance requirements seamlessly. As a ZATCA-approved E-invoicing provider, we help businesses integrate effortlessly with the Fatoora platform.

Our E-invoicing services include:

  • Full integration with ZATCA’s Fatoora platform.
  • Compliance with mandatory invoice formats and fields.
  • Customized solutions tailored to meet your business needs

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