ZATCA Wave 25: who has to integrate e-invoicing by 1 February 2027

Who Wave 25 covers and when it is due

ZATCA does not move every business to Phase 2 at once. It brings them in by waves based on revenue, and tells each wave at least six months before its date. The Wave 25 notice came out on 24 July 2026 and sets 1 February 2027 as the last date. From 1 November 2026, that leaves 3 months.

Integration means your system sends every invoice to ZATCA

Phase 1 has applied since 4 December 2021. Invoices are generated and stored electronically. Phase 2, the integration phase, connects your invoicing system to ZATCA’s Fatoora platform. Under ZATCA’s detailed e-invoicing guidelines, a standard (B2B) tax invoice goes to Fatoora for clearance, and ZATCA stamps it before it reaches the buyer. A simplified (B2C) invoice goes to the customer straight away and is reported within 24 hours.

• B2B tax invoice
  Phase 1 (since December 2021)Generated and stored electronically
  Phase 2 (from your wave date)Sent to Fatoora for clearance before it goes to the buyer
• B2C simplified invoice
  Phase 1 (since December 2021)Printed with a QR code
  Phase 2 (from your wave date)Stamped, handed to the customer, then reported within 24 hours
• Your invoicing system
  Phase 1 (since December 2021)Works on its own
  Phase 2 (from your wave date)Onboarded on the Fatoora portal and connected to ZATCA over an API

How to check whether ZATCA has notified you

ZATCA’s guidelines say it notifies each wave by the official email and SMS registered with it. So first, make sure the email and mobile number on your ZATCA account still reach someone who reads them. If your revenue passed the line in any of the four years, plan as if you are in Wave 25, whether or not the message has arrived.

The Fatoora portal is where your invoicing system gets onboarded before it can send invoices to ZATCA. If you are unsure whether you are in Wave 25, ask ZATCA directly. Your accountant can help with the revenue figures.

Penalties, the fines waiver and postponement requests

ZATCA’s e-invoicing fines notice from November 2021 sets fines by type of violation and by how often it repeats. Some start with a warning, such as a missing QR code on a simplified invoice. Others start with a fine, such as not issuing e-invoices or editing them after issue. We do not quote amounts here. Check the current figures with ZATCA or your accountant.

ZATCA has extended its fines exemption initiative to 31 December 2026. The 29 June 2026 notice covers late registration, late payment, late filing and VAT return correction fines. It does not mention e-invoicing fines, and it excludes penalties on returns due after 30 June 2026.

On postponement, we found no ZATCA page that describes a way to ask for more time for a wave. The Wave 25 notice says no later than 1 February 2027. Plan for that date, and ask ZATCA directly about your own case.

Keep your current system if it can send sales over an API

You may not need a new system for Phase 2. If your POS, accounting or custom system can send completed sales over an API or webhook, we would connect it to ZATCA and your team keeps the software they know. If your vendor already ships ZATCA Phase 2 support, you may not need us at all. If the system is closed to any data access, replacing it is the alternative.

Our ZATCA e-invoicing integration guide covers onboarding step by step. ZATCA rejection errors lists the codes a connection meets most often, and POS and CRM integration shows how we connect a POS to other systems.

Who should act now

Common questions