ZATCA Phase 2 waves: is your business in?
Wave 25 covers every taxpayer whose revenue subject to VAT exceeded SAR 187,500 in 2022, 2023, 2024 or 2025, and they must integrate with the Fatoora platform by 1 February 2027. Enter your highest yearly revenue to see where you stand. Every figure below comes from ZATCA's own announcements.
Official wave criteria
| Wave | Revenue above | In year(s) | Integrate by | Source |
|---|---|---|---|---|
| 1 | SAR 3,000,000,000 | 2021 | From January 2023 | zatca.gov.sa |
| 20 | SAR 1,500,000 | 2022 or 2023 | 31 October 2025 | zatca.gov.sa |
| 21 | SAR 1,250,000 | 2022, 2023 or 2024 | 30 November 2025 | zatca.gov.sa |
| 22 | SAR 1,000,000 | 2022, 2023 or 2024 | 31 December 2025 | zatca.gov.sa |
| 25 | SAR 187,500 | 2022, 2023, 2024 or 2025 | 1 February 2027 | zatca.gov.sa |
Only waves whose criteria we read on zatca.gov.sa are listed; waves 23 and 24 are omitted because we could not find their pages there. ZATCA's direct notification to you is what decides your date.
What integration needs
A device certificate (CSID) per invoicing device, invoices in UBL 2.1 XML signed and hashed in a chain, and every invoice sent to ZATCA. The step-by-step guide covers it; Matheel does it in one API call.