Who is in?

VAT-registered businesses whose taxable revenue passed SAR 187,500 in any year from 2022 to 2025. The previous wave (24) covered businesses above SAR 375,000, with a deadline of 30 June 2026.

What is the deadline?

The integration deadline is 1 February 2027. ZATCA notifies the businesses in a wave at least six months before its deadline, so ZATCA's notice to your business is the final reference.

What does the integration phase mean?

Your invoicing system connects to the Fatoora platform, so your invoices reach ZATCA electronically: a tax invoice between businesses is cleared by the platform before it goes to the customer, and a simplified invoice to individuals is reported to the platform within 24 hours of issue.

What do you need before the deadline?

1) An invoicing system that supports the Phase 2 requirements. 2) Onboarding your invoicing units with the platform and connecting them. 3) Testing invoices, credit and debit notes before go-live. 4) A team that knows how to issue invoices after integration. Start early: the last three steps take time, and none can start before the system is ready.