ZATCA e-invoicing, Phase 2 / Free check
Does ZATCA Wave 25 apply to me?
Three short questions about Saudi e-invoicing, a result in about a minute. Free, no sign-up.
Your answers stay in this browser tab: nothing is stored or sent.
The check
How the check decides
Every question, and where each answer leads. The check uses only facts verified in our compliance registry (last verified 1 November 2026); where a fact is not verified, the result is “ask your adviser”.
- Are you registered for VAT in Saudi Arabia?ZATCA's integration waves are for VAT taxpayers.
- Yes → question 2
- No → Likely no
- Not sure → Ask your adviser
- Has ZATCA notified you to integrate your e-invoicing with Fatoora?ZATCA notifies each taxpayer in a wave, and your notification sets your date.
- Yes, for Wave 25 → Likely yes
- Yes, for an earlier wave → Ask your adviser
- No, not yet → question 3
- Not sure → question 3
- Were your revenues subject to VAT above SAR 187,500 in any of 2022, 2023, 2024 or 2025?This is the Wave 25 criterion as reported from ZATCA's announcement. Our registry hasn't verified its exact wording yet, so this answer alone can't settle it.
- Yes, in at least one of those years → Likely yes
- No, not in any of them → Likely no
- Not sure → Ask your adviser
All possible results
Likely yes
Likely yes: Wave 25 applies to you.
ZATCA has notified you for Wave 25. What that means:
What you need
- Integrate your e-invoicing solution with ZATCA's Fatoora platform by no later than 1 February 2027. If your notification names a different date, go by your notification.
Also relevant, but not yet verified word for word in our registry: check these with your adviser
- In Phase 2, simplified tax invoices (to consumers) are signed, carry a QR code and are reported to ZATCA within 24 hours.
Next steps
Sources: ZATCA news: criteria for Wave 25 of the Integration Phase (zatca.gov.sa) · ZATCA: E-invoicing
A tool, not legal advice. The check helps you sort your situation. It does not replace advice for your business.
Likely no
Likely no.
Wave 25 is for VAT taxpayers that ZATCA notifies. If you are not registered for VAT in Saudi Arabia, it likely doesn't apply to you based on your answers.
If you think you should be registered for VAT, ask a Saudi tax adviser.
Next steps
Sources: ZATCA news: criteria for Wave 25 of the Integration Phase (zatca.gov.sa)
A tool, not legal advice. The check helps you sort your situation. It does not replace advice for your business.
Ask your adviser
Go by your earlier notification.
You were notified for an earlier wave, so the date in that notification is the one that counts for you, not Wave 25's.
Our registry holds only Wave 25's date, so the check can't confirm yours. If in doubt, ask your tax adviser.
Next steps
Sources: ZATCA news: criteria for Wave 25 of the Integration Phase (zatca.gov.sa)
A tool, not legal advice. The check helps you sort your situation. It does not replace advice for your business.
Likely yes
Likely yes: you meet the Wave 25 criterion.
Your revenue subject to VAT is above the criterion ZATCA published for Wave 25. ZATCA's notification confirms you are in the wave and your date, so watch the Fatoora portal and your email for it.
What you need
- ZATCA's Wave 25 criterion: revenues subject to VAT above SAR 187,500 in any of 2022, 2023, 2024 or 2025.
- Integrate your e-invoicing solution with ZATCA's Fatoora platform by no later than 1 February 2027. If your notification names a different date, go by your notification.
Next steps
Sources: ZATCA news: criteria for Wave 25 of the Integration Phase (zatca.gov.sa)
A tool, not legal advice. The check helps you sort your situation. It does not replace advice for your business.
Likely no
Likely no: not Wave 25.
Your revenue subject to VAT is below the criterion ZATCA published for Wave 25 (above SAR 187,500 in any of 2022, 2023, 2024 or 2025).
If ZATCA notifies you anyway, go by the date in the notification. If in doubt, ask your tax adviser.
Next steps
Sources: ZATCA news: criteria for Wave 25 of the Integration Phase (zatca.gov.sa)
A tool, not legal advice. The check helps you sort your situation. It does not replace advice for your business.
Ask your adviser
Unclear: ask your adviser.
At least one answer was “Not sure”, so the check can't decide.
Check your VAT registration and any ZATCA notifications (Fatoora portal, email), and ask your tax adviser.
Next steps
Sources: ZATCA news: criteria for Wave 25 of the Integration Phase (zatca.gov.sa)
A tool, not legal advice. The check helps you sort your situation. It does not replace advice for your business.