ZATCA Phase 2 waves: criteria and integration dates
ZATCA brings taxpayers into Phase 2, the integration phase, in numbered waves. This page lists every wave announced so far, with its VAT revenue criterion, its integration date and a link to ZATCA’s own announcement.
Latest announced wave
Wave 25 covers taxpayers whose revenues subject to VAT exceeded SAR 187,500 during 2022, 2023, 2024, 2025. ZATCA set the integration date: no later than 1 February 2027.
All announced waves
| Wave | VAT revenue criterion (SAR) | Revenue years (any one) | Integration date | Status | ZATCA announcement |
|---|---|---|---|---|---|
| 25 | More than 187,500 | 2022, 2023, 2024, 2025 | No later than 1 February 2027 | Read it | |
| 24 | More than 375,000 | 2022, 2023, 2024 | No later than 30 June 2026 | Read it | |
| 23 | More than 750,000 | 2022, 2023, 2024 | No later than 31 March 2026 | Read it | |
| 22 | More than 1,000,000 | 2022, 2023, 2024 | No later than 31 December 2025 | Read it | |
| 21 | More than 1,250,000 | 2022, 2023, 2024 | No later than 30 November 2025 | Read it | |
| 20 | More than 1,500,000 | 2022, 2023 | No later than 31 October 2025 | Read it | |
| 19 | More than 1,750,000 | 2022, 2023 | No later than 30 September 2025 | Read it | |
| 18 | More than 2,000,000 | 2022, 2023 | No later than 31 August 2025 | Read it | |
| 17 | More than 2,500,000 | 2022, 2023 | No later than 31 July 2025 | Read it | |
| 16 | More than 3,000,000 | 2022, 2023 | From 1 April 2025 | Read it | |
| 15 | More than 4,000,000 | 2022, 2023 | From 1 March 2025 | Read it | |
| 14 | More than 5,000,000 | 2022, 2023 | From 1 February 2025 | Read it | |
| 13 | More than 7,000,000 | 2022, 2023 | From 1 January 2025 | Read it | |
| 12 | More than 10,000,000 | 2022, 2023 | From 1 December 2024 | Read it | |
| 11 | More than 15,000,000 | 2022, 2023 | From 1 November 2024 | Read it | |
| 10 | More than 25,000,000 | 2022, 2023 | From 1 October 2024 | Read it | |
| 9 | More than 30,000,000 | 2021, 2022 | From 1 June 2024 | Read it | |
| 8 | 40,000,000* | 2021, 2022 | From 1 March 2024 | Read it | |
| 7 | More than 50,000,000 | 2021, 2022 | From 1 February 2024 | Read it | |
| 6 | More than 70,000,000 | 2021, 2022 | From 1 January 2024 | Read it | |
| 5 | More than 100,000,000 | 2021, 2022 | From 1 December 2023 | Read it | |
| 4 | More than 150,000,000 | 2021, 2022 | From 1 November 2023 | Read it | |
| 3 | More than 250,000,000 | 2021, 2022 | From 1 October 2023 | Read it | |
| 2 | More than 500,000,000 | 2021 | From 1 July 2023 | Read it | |
| 1 | More than 3,000,000,000 | 2021 | From 1 January 2023 | Read it |
* ZATCA’s announcement for Wave 8 says revenue “amounting to” SAR 40 million, while the other announcements say “exceeded”.
How to read this table
Each wave is a group of taxpayers selected by their revenue subject to VAT in the years listed. ZATCA announces the criterion for a wave and informs the taxpayers it targets directly, at least six months before their integration date.
The date does not mean exactly the same thing in every announcement. For the earlier waves ZATCA wrote that taxpayers should integrate “from” the date, and for later ones “no later than” the date. The table shows the wording ZATCA used.
The criteria of Waves 24 and 25 match the VAT registration thresholds: SAR 375,000 for mandatory registration and SAR 187,500 for voluntary registration. Whether your business falls in a wave depends on your revenue in the years listed, so confirm with ZATCA instead of relying on this table alone.
What to do before your date
Check your wave and date with ZATCA
ZATCA publishes the criterion for each wave and informs targeted taxpayers directly. Compare your VAT revenue in the years listed with the table, and follow ZATCA’s notifications and announcements.
Make sure your invoicing system supports Phase 2
Ask your provider how the system is onboarded with ZATCA, and whether it produces the XML invoice and the cryptographic stamp and handles clearance and reporting.
Practise in the simulation environment
ZATCA provides a simulation environment, separate from live invoicing. Try issuing and reporting invoices there and fix any issues before your date.
Good to know
- Compiled from ZATCA’s published announcements and last checked on 6 October 2026. ZATCA may announce further waves, so follow its announcements.
- This page explains the rules. Only ZATCA can confirm which wave your business is in.
- Fatooraz supports Phase 2, and its free trial runs in ZATCA’s simulation environment, so you can prepare before your date.
Wave questions
How do I know which wave I am in?
ZATCA informs targeted taxpayers directly at least six months before their integration date, and publishes the criterion for each wave. Compare your VAT revenue in the years listed with the table and follow ZATCA’s notifications. Only ZATCA can confirm your wave.
What is the latest Phase 2 wave?
The latest wave announced is Wave 25, for taxpayers whose revenues subject to VAT exceeded SAR 187,500 during 2022, 2023, 2024, 2025. ZATCA set the integration date: no later than 1 February 2027. ZATCA may announce more waves.
What is the difference between “from” and “no later than”?
For the earlier waves ZATCA announced that taxpayers should integrate from a date, and for the later ones no later than a date. Either way the date is when your system should already be connected, so plan to be ready before it.
Do the waves match the VAT registration thresholds?
The criteria of Waves 24 and 25 equal the VAT registration thresholds of SAR 375,000 and SAR 187,500. The revenue years differ by wave, so use the table and confirm with ZATCA.
Where can I read ZATCA’s announcements?
Every row of the table links to ZATCA’s own announcement for that wave. ZATCA’s e-invoicing pages also describe the roll-out phases.
Keep reading
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