Saudi Arabia (KSA) — ZATCA Phase 2 Wave 24 Compliance by 30 June 2026

Summary

ZATCA announced Wave 24 on 26 September 2025, covering taxpayers with VAT-taxable revenue > SAR 375,000 in 2022, 2023, or 2024 — the lowest threshold to date, capturing a large segment of SMEs. [flick.network], [zatca.gov.sa]
Affected taxpayers must complete integration with the Fatoora platform by 30 June 2026, requiring XML invoices, QR codes, digital signatures, UUIDs, and real-time clearance via secure API. [wafeq.com], [invoiceq.com]
Saudi Arabia’s phased Phase 2 rollout (now at Wave 24) continues to follow the Continuous Transaction Control model launched 4 December 2021 (Phase 1) and 1 January 2023 (Phase 2); ZATCA gives 6 months’ notice to each new wave. [vatupdate.com], [grantthornton.sa]

Article

Wave 24 dramatically broadens the e-invoicing perimeter in KSA: a single year of revenue above SAR 375,000 (in any of 2022, 2023, or 2024) triggers the obligation, regardless of current turnover. Beyond Phase 1 (QR code + structured generation), Phase 2 requires direct API integration, application of cryptographic signatures, and inclusion of UUIDs and previous-invoice hashes. Non-compliance can lead to financial penalties, rejection of non-compliant invoices, and operational disruption (e.g., frozen receivables, exclusion from procurement). ZATCA continues to position e-invoicing as both a fraud-prevention tool and a digital transformation milestone aligned with Saudi Vision 2030.
[wafeq.com] [grantthornton.sa], [invoiceq.com]

External Links

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