{"id":29162,"date":"2026-05-07T16:08:22","date_gmt":"2026-05-07T13:08:22","guid":{"rendered":"https:\/\/insightss.co\/insights\/?post_type=document&#038;p=29162"},"modified":"2026-05-07T16:09:18","modified_gmt":"2026-05-07T13:09:18","slug":"zatca-fatoora-wave-24-compliance-how-saudi-businesses-must-prepare","status":"publish","type":"document","link":"https:\/\/insightss.co\/insights\/document\/zatca-fatoora-wave-24-compliance\/","title":{"rendered":"ZATCA Fatoora Wave 24 Compliance How Saudi Businesses Must Prepare"},"content":{"rendered":"<p data-start=\"186\" data-end=\"419\">Saudi Arabia\u2019s 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.<\/p>\n<p data-start=\"421\" data-end=\"570\">If your business generated annual VAT-taxable revenue exceeding <strong data-start=\"485\" data-end=\"500\">SAR 375,000<\/strong> in <strong data-start=\"504\" data-end=\"527\">2022, 2023, or 2024<\/strong>, your organization is likely within scope.<\/p>\n<p data-start=\"572\" data-end=\"659\"><strong data-start=\"572\" data-end=\"585\">Deadline:<\/strong> 30 June 2026<br data-start=\"598\" data-end=\"601\" \/><strong data-start=\"601\" data-end=\"622\">Penalty Exposure:<\/strong> SAR 5,000 \u2013 SAR 50,000 per violation<\/p>\n<p data-start=\"661\" data-end=\"679\"><strong data-start=\"661\" data-end=\"677\">CTA Buttons:<\/strong><\/p>\n<ul data-start=\"680\" data-end=\"733\">\n<li data-section-id=\"1ibiyet\" data-start=\"680\" data-end=\"708\">Book a Free Consultation<\/li>\n<li data-section-id=\"1wplyxe\" data-start=\"709\" data-end=\"733\">Check Your Eligibility<\/li>\n<\/ul>\n<h2 data-section-id=\"kae9ev\" data-start=\"740\" data-end=\"772\">What Is ZATCA Fatoora Wave 24?<\/h2>\n<p data-start=\"774\" data-end=\"938\">Wave 24 is part of Saudi Arabia\u2019s Phase 2 e-invoicing integration initiative under the Fatoora Programme introduced by the Zakat, Tax and Customs Authority (ZATCA).<\/p>\n<p data-start=\"940\" data-end=\"1114\">Unlike Phase 1, which only required businesses to generate electronic invoices, Phase 2 mandates real-time integration between your invoicing\/ERP system and ZATCA\u2019s platform.<\/p>\n<p data-start=\"1116\" data-end=\"1143\">This means businesses must:<\/p>\n<ul data-start=\"1145\" data-end=\"1372\">\n<li data-section-id=\"sgcbcz\" data-start=\"1145\" data-end=\"1192\">Connect invoicing systems directly with ZATCA<\/li>\n<li data-section-id=\"1c3w5gg\" data-start=\"1193\" data-end=\"1238\">Clear B2B invoices before customer delivery<\/li>\n<li data-section-id=\"11ocw2v\" data-start=\"1239\" data-end=\"1276\">Report B2C invoices within 24 hours<\/li>\n<li data-section-id=\"1bn58bu\" data-start=\"1277\" data-end=\"1321\">Use ZATCA-compliant XML invoice structures<\/li>\n<li data-section-id=\"9hjr4x\" data-start=\"1322\" data-end=\"1372\">Maintain secure and automated invoice validation<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Saudi Arabia\u2019s 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. 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