Saudi Arabia’s e-invoicing regulations are entering a critical new phase. With Wave 24 of the ZATCA Fatoora Programme, thousands of SMEs and VAT-registered businesses are now required to complete full Phase 2 e-invoicing integration.
If your business generated annual VAT-taxable revenue exceeding SAR 375,000 in 2022, 2023, or 2024, your organization is likely within scope.
Deadline: 30 June 2026
Penalty Exposure: SAR 5,000 – SAR 50,000 per violation
CTA Buttons:
- Book a Free Consultation
- Check Your Eligibility
What Is ZATCA Fatoora Wave 24?
Wave 24 is part of Saudi Arabia’s Phase 2 e-invoicing integration initiative under the Fatoora Programme introduced by the Zakat, Tax and Customs Authority (ZATCA).
Unlike Phase 1, which only required businesses to generate electronic invoices, Phase 2 mandates real-time integration between your invoicing/ERP system and ZATCA’s platform.
This means businesses must:
- Connect invoicing systems directly with ZATCA
- Clear B2B invoices before customer delivery
- Report B2C invoices within 24 hours
- Use ZATCA-compliant XML invoice structures
- Maintain secure and automated invoice validation
