The Zakat, Tax and Customs Authority (ZATCA) has announced the criteria for taxpayers included in the 20th Wave of the E-invoicing “Integration Phase.” This wave targets businesses whose VAT-subjected revenues exceeded SAR 1.5 million during 2022 or 2023.
Compliance Deadline: Businesses identified in this wave must integrate their E-invoicing systems with ZATCA’s Fatoora platform by 31st October 2025.
The Integration Phase follows Phase One (Generation Phase), requiring taxpayers to adopt additional measures such as:
- Integrating E-invoicing solutions with ZATCA’s Fatoora platform.
- Issuing E-invoices in a specific format.
- Including new mandatory fields in each invoice.
This phase is being rolled out in multiple waves, with each wave receiving at least six months’ notice before their integration deadline.
Overview of E-Invoicing Waves Under Phase 2
Here’s a breakdown 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: Saudi VAT-registered businesses with a turnover between SAR 15 million and SAR 25 million in 2022 or 2023 must integrate by January 31, 2025.
Wave 12: Businesses with a turnover between SAR 10 million and SAR 15 million in 2022 or 2023 must integrate between December 1, 2024, to 28 February 2025.
Wave 13: All taxpayers whose VAT-subject revenues exceeded SAR 7 million in 2022 or 2023 must integrate between January 1, 2025, and March 31, 2025.
Wave 14: All taxpayers whose VAT-subject revenues exceeded SAR 5 million during 2022 or 2023 must integrate between February 1, 2025, and April 30, 2025.
Wave 15: Taxpayers with VAT-subjected revenues exceeding SAR 4 million in 2022 or 2023 must integrate by May 31, 2025.
Wave 16: Taxpayers with VAT-subjected revenues exceeding SAR 3 million during 2022 or 2023 must integrate by June 30, 2025.
Wave 17: Taxpayers with VAT-subjected revenues exceeding SAR 2.5 million during 2022 or 2023 must integrate by July 31, 2025.
Wave 18: Taxpayers with VAT-subjected revenues exceeding SAR 2 million during 2022 or 2023 must integrate by August 31, 2025.
Wave 19: Taxpayers with VAT-subjected revenues exceeding SAR 1.75 million during 2022 or 2023 must integrate by September 30, 2025.
How ADB World Can Help with ZATCA Integration
At ADB World, we specialize in seamless E-invoicing integration services that ensure your business complies with ZATCA regulations and is fully prepared for the Integration Phase. As a ZATCA approved provider, our team has the expertise to assist businesses in smoothly transitioning to 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.
Contact us today for your E-Invoicing needs
