Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has set 30 June 2026 as the integration deadline for Wave 24 of Phase 2 of the country’s e-invoicing programme. Taxpayers resident in Saudi Arabia whose VAT-taxable revenues exceeded SAR 375,000 in 2022, 2023 or 2024 are required to integrate their e-invoicing solutions with the Fatoora platform by that date.

Wave 24 marks a further expansion of the Phase 2 rollout, reflecting the progressive reduction of the revenue thresholds applied since the programme began in 2023. Earlier waves applied to taxpayers with substantially higher annual revenues, beginning with businesses exceeding SAR 3 billion.

Phase 2, the Integration Phase, builds on the requirements introduced under Phase 1, which took effect on 4 December 2021. In addition to generating compliant electronic invoices and maintaining electronic records, taxpayers within Phase 2 must integrate their invoicing systems with the Fatoora platform, issue invoices in ZATCA’s prescribed format, and comply with additional technical and data requirements.

Under the Phase 2 framework, standard tax invoices are subject to clearance through the Fatoora platform before being issued to customers, while simplified tax invoices must be reported to ZATCA within 24 hours of issuance.

The Phase 2 rollout has been implemented in successive waves since January 2023, with ZATCA notifying each wave in advance of its applicable integration deadline. For Wave 24, the implementation period runs from 1 April to 30 June 2026.

Separately, ZATCA’s initiative providing relief from certain e-invoicing penalties is due to expire on 30 June 2026, after which the standard enforcement regime will apply.