Topics
What Phase 2 integration requires, which wave a business falls into, and what each deadline means for the system issuing your invoices.
ZATCA Phase 2 requires invoices in XML, a solution registered on the Fatoora portal, a UUID and a previous-invoice hash on every invoice, clearance before a standard invoice reaches the buyer, and simplified invoices reported within 24 hours. It also forbids functions your software may have today.
Wave 25 covers every business in Saudi Arabia whose VAT-taxable revenue exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. Those businesses must connect their invoicing system to ZATCA’s Fatoora platform by 1 February 2027. ZATCA published the criteria on 24 July 2026.
Start with an assessment. We look at what you actually run, and tell you what we would change.