08 Jul, 2026
ZATCA E-Invoicing Roll-out Phases & Waves — The Full Timeline
ZATCA introduced e-invoicing in two phases. Here is the complete picture, based on the official ZATCA roll-out page.
Phase 1 — Generation
4 December 2021
All VAT-registered taxpayers. Electronic invoices with QR codes replace handwritten and manual invoices.
Phase 2 — Integration
From 1 January 2023
Systems integrate with the FATOORA platform. Rolled out in waves by annual revenue, announced 6 months in advance.
Phase 2 integration waves
Each wave is defined by VAT-liable revenue. Find your revenue band below to know when integration became (or becomes) mandatory for you:
Wave 1Revenue above SAR 3 billion1 Jan 2023
Wave 2Revenue above SAR 500 million1 Jul 2023
Wave 3Revenue above SAR 250 million1 Oct 2023
Wave 4Revenue above SAR 150 million1 Nov 2023
Wave 5Revenue above SAR 100 million1 Dec 2023
Wave 6Revenue above SAR 70 million1 Jan 2024
Wave 7Revenue above SAR 50 million1 Feb 2024
Wave 8Revenue above SAR 40 million1 Mar 2024
Wave 9Revenue above SAR 30 million1 Jun 2024
Wave 10Revenue above SAR 25 million1 Oct 2024
Wave 11Revenue above SAR 15 million1 Nov 2024
Wave 12Revenue above SAR 10 million1 Dec 2024
Wave 13Revenue above SAR 7 million1 Jan 2025
Wave 14Revenue above SAR 5 million1 Feb 2025
Wave 15Revenue above SAR 4 million1 Mar 2025
Wave 16Revenue above SAR 3 million1 Apr 2025
Wave 17Revenue above SAR 2.5 million31 Jul 2025
Wave 18Revenue above SAR 2 million31 Aug 2025
Wave 19Revenue above SAR 1.75 million30 Sep 2025
Wave 20Revenue above SAR 1.5 million31 Oct 2025
Wave 21Revenue above SAR 1.25 million30 Nov 2025
Wave 22Revenue above SAR 1 million31 Dec 2025
Wave 23Revenue above SAR 750,00031 Mar 2026
Wave 24Revenue above SAR 375,00030 Jun 2026
ZATCA continues to announce further waves for smaller revenue bands, always with at least six months' notice. Follow the official page or ask our team which wave applies to your business.
Source: ZATCA — Roll-out phases (zatca.gov.sa). Dates reflect ZATCA announcements; always confirm your own wave notification.
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