Free tool · updated 26 July 2026
Which wave is your business in?
ZATCA brings businesses into e-invoicing Phase 2 in batches it calls waves. Each wave has a minimum revenue threshold and its own integration date. Pick your revenue band and you will see your wave and your date.
What Phase 2 actually requires
Four technical obligations, no more and no fewer
Integrate with the Fatoora platform
Your invoicing solution connects to Fatoora over an API, after a cryptographic stamp identifier is issued for each solution unit.
A specified invoice format
Invoices are issued as XML (or PDF/A-3 with embedded XML) carrying a digital signature, QR code, UUID and a hash chaining to the previous invoice.
Real-time clearance, 24-hour reporting
Standard tax invoices (B2B) are cleared before you hand them to the customer. Simplified tax invoices (B2C) are reported within 24 hours of issue.
Six months’ notice
ZATCA notifies every targeted business at least six months before its integration date. That notice is the authoritative answer for your wave.
The full reference
Every announced wave
Newest first. A business falls into the first wave from the top whose threshold its revenue exceeded in one of the reference years, and a later fall in revenue does not release it.
| Wave | VAT-taxable revenue above | Reference years | Integration window | Deadline |
|---|---|---|---|---|
| 25 | 187,500 SAR | 2022, 2023, 2024, 2025 | 1 February 2027 | Not announced |
| 24 | 375,000 SAR | 2022, 2023, 2024 | 1 April 2026 | 30 June 2026 |
| 23 | 750,000 SAR | 2022, 2023, 2024 | 1 January 2026 | 31 March 2026 |
| 22 | 1,000,000 SAR | 2022, 2023, 2024 | 1 October 2025 | 31 December 2025 |
| 21 | 1,250,000 SAR | 2022, 2023, 2024 | 1 September 2025 | 30 November 2025 |
| 20 | 1,500,000 SAR | 2022, 2023 | 1 August 2025 | 31 October 2025 |
| 19 | 1,750,000 SAR | 2022, 2023 | 1 July 2025 | 30 September 2025 |
| 18 | 2,000,000 SAR | 2022, 2023 | 1 June 2025 | 31 August 2025 |
| 17 | 2,500,000 SAR | 2022, 2023 | 1 May 2025 | 31 July 2025 |
| 16 | 3,000,000 SAR | 2022, 2023 | 1 April 2025 | 30 June 2025 |
| 15 | 4,000,000 SAR | 2022, 2023 | 1 March 2025 | 31 May 2025 |
| 14 | 5,000,000 SAR | 2022, 2023 | 1 February 2025 | 30 April 2025 |
| 13 | 7,000,000 SAR | 2022, 2023 | 1 January 2025 | 31 March 2025 |
| 12 | 10,000,000 SAR | 2022, 2023 | 1 December 2024 | 28 February 2025 |
| 11 | 15,000,000 SAR | 2022, 2023 | 1 November 2024 | 31 January 2025 |
| 10 | 25,000,000 SAR | 2022, 2023 | 1 October 2024 | 31 December 2024 |
| 9 | 30,000,000 SAR | 2021, 2022 | 1 June 2024 | 30 September 2024 |
| 8 | 40,000,000 SAR | 2021, 2022 | 1 March 2024 | 30 June 2024 |
| 7 | 50,000,000 SAR | 2021, 2022 | 1 February 2024 | 31 May 2024 |
| 6 | 70,000,000 SAR | 2021, 2022 | 1 January 2024 | 30 April 2024 |
| 5 | 100,000,000 SAR | 2021, 2022 | 1 December 2023 | 31 March 2024 |
| 4 | 150,000,000 SAR | 2021, 2022 | 1 November 2023 | 29 February 2024 |
| 3 | 250,000,000 SAR | 2021, 2022 | 1 October 2023 | 31 January 2024 |
| 2 | 500,000,000 SAR | 2021 | 1 July 2023 | 31 December 2023 |
| 1 | 3,000,000,000 SAR | 2021 | 1 January 2023 | 30 June 2023 |
Checked on 26 July 2026 against ZATCA’s own publications and professional tax alerts reporting the Governor’s decisions. Sources are recorded in the site repository with a check date on every row.
Common questions
How is my wave determined?
By one criterion only: your total VAT-taxable revenue in the reference years ZATCA names for each wave. It has nothing to do with your sector, headcount or entity type. You fall into the first wave from the top whose threshold your revenue exceeded.
If my revenue drops, am I out of my wave?
No. The obligation is built on exceeding the threshold in a reference year. If you exceeded it in an earlier reference year you are bound to that wave, and a later fall in revenue does not lift it.
What if I never received a notice from ZATCA?
ZATCA notifies targeted businesses at least six months before the integration date, through the channels registered against your account, and it appears in your Fatoora account. Not receiving a notice is not an exemption — check your account and contact ZATCA if your revenue is above one of the announced thresholds.
Does this tool replace ZATCA’s notice?
No. This tool is an inference from the published criteria; the notice issued to your business is the authoritative answer. The tool is for placing yourself quickly and planning before the notice arrives.
How long does getting ready take?
The longest part is usually obtaining the cryptographic stamp identifier and testing the connection, which can take weeks. Waiting until the final month before the date is the most common reason businesses miss it — which is why each wave gets an integration window rather than a single day.
Is Mezan ready for Phase 2?
Yes. Mezan is integrated with the Fatoora platform and issues e-invoices under both Phase 1 and Phase 2, including from the POS. We can set the integration up for you as part of your subscription, with no separate setup fee.
Book a consultation
Leave your details and we’ll call you back within one business day to arrange your session.
- A review of where you stand against the Phase 2 requirements
- Fatoora integration and cryptographic stamp identifier set up for you
- E-invoicing from the POS too, not only from accounting
- Migration of your data from your current system