ZATCA's Phase 2 e-invoicing Wave 25 covers businesses whose VAT-subject revenue exceeded SAR 187,500 in any year from 2022 to 2025, with an integration deadline of 1 February 2027. If you are in, list every place you issue invoices, choose a compliant solution that supports clearance and reporting, onboard it on the Fatoora platform, test it, and go live before the deadline. The final word is the notification you receive from ZATCA.
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Are you in ZATCA e-invoicing wave 25?
ZATCA Wave 25 covers VAT-registered businesses whose VAT-subject revenue exceeded SAR 187,500 in any year from 2022 to 2025, and its deadline for integrating with the Fatoora platform is 1 February 2027. The words 'any year' matter: crossing the threshold in just one of those four years can be enough, even if your revenue was lower in the others.
The threshold is relatively low, so the wave may include many small online stores, shops, cafés, clinics and service providers. Use this table as a quick first check, then go back to the official notification:
| Question | If yes | If no |
|---|---|---|
| Are you VAT-registered? | Continue | Check ZATCA's registration threshold first |
| Did your VAT-subject revenue exceed SAR 187,500 in any year from 2022 to 2025? | You are likely in Wave 25 | You may be outside this wave; watch for future announcements |
| Have you received a ZATCA notification? | Use the date it states | Check your ZATCA portal account and email |
| Were you in an earlier wave? | Your deadline is that wave's | Continue with Wave 25 |
What does integration mean for you?
If you are VAT-registered, you have applied Phase 1 since December 2021: electronic invoices from a compliant solution and a QR code on simplified invoices. Wave 25 moves you to Phase 2, where your invoicing system connects to the Fatoora platform:
- Standard tax invoices (B2B): sent to the platform for clearance before you share them with the buyer.
- Simplified invoices (B2C): issued to the customer immediately, then reported to the platform within the set time.
- Credit and debit notes: follow the same logic as the invoice they relate to.
- Onboarding: every solution or device that issues invoices is registered on the platform and receives a cryptographic stamp.
For the full explanation of both phases and clearance versus reporting, read ZATCA e-invoicing phases in plain language.
A 16-week plan to 1 february 2027
From October 2026 to the deadline there are roughly 16 weeks, including White Friday and year-end. Here is a realistic plan that keeps you clear of last-week panic:
| Period | Goal | Output |
|---|---|---|
| October | Confirm and take inventory | Inclusion confirmed from the notification; a list of every invoice source |
| Early November | Choose the solution | Decision: built into your store, or a compliant provider connected to it |
| November (White Friday season) | Prepare without touching production | Sandbox set up; customer and product data cleaned |
| December | Onboard and test | Solution onboarded in the sandbox; every invoice and note type tested |
| Early January | Go live | Production onboarding and live integration |
| Mid-January to deadline | Monitor and fix | Track rejections and errors; safety margin before 1 February |
The complete wave 25 checklist
Data and registration
- You have confirmed the notification, your VAT number and your business details on the ZATCA portal.
- Business details in your system (name, VAT number, address, unified CR number) match official records.
- Product data carries the correct VAT rate per item, including any exempt or zero-rated items if you have them.
Systems and invoice sources
- A list of every invoice source: online store, app, POS, WhatsApp orders, company invoices.
- Each source is either connected to the compliant solution or no longer issues invoices.
- The solution supports clearance, reporting, and credit and debit notes.
- A plan for losing connection to the platform: how you keep selling and complete reporting later, per ZATCA's guidance.
Testing and team
- Sandbox tests: simplified invoice, standard tax invoice, full refund, partial refund, cancellation.
- Staff know corrections are made with a credit note, never by editing an invoice.
- Your accountant has reviewed the setup before go-live.
If you run an online store or app
An online store usually issues a simplified invoice for every order, which makes reporting a continuous, automated process. The practical steps:
- 1Tie the invoice to payment status
Issue the invoice when the gateway confirms payment, not when the cart is created.
- 2Add a tax-invoice option
An optional checkout field for the buyer's business name, VAT number and address.
- 3Make refunds issue a note
The refund button in your admin panel issues a credit note linked to the original invoice automatically.
- 4Track each invoice's status
An admin page showing issued, reported, cleared or rejected, with the rejection reason.
- 5Test in a separate environment
Use a test copy of your store connected to the Fatoora sandbox before production.
What if you sell on a store platform?
If your store runs on a ready-made store platform or you use a third-party POS, do not assume integration will happen automatically. Ask the provider plainly: does its solution support Phase 2? Who onboards the solution on Fatoora, you or them? What data do you need to supply? Get the answer in writing. And remember that any invoices you issue outside the platform, such as company orders or WhatsApp sales, remain your responsibility even if the store itself complies.
Prepare my store for Fatoora integration under ZATCA Wave 25. I need: a simplified invoice with a QR code issued automatically only when payment is confirmed, a standard tax invoice option when the buyer enters a VAT number, and an automatic credit note for any full or partial refund, linked to the original invoice. Add a table tracking each invoice's status (issued, reported, cleared, rejected with reason) and an admin page to follow and export them. Keep sandbox settings separate from production, and do not change the current store pages. Show me the plan before building.
Try it in FanannMistakes that delay integration, and how to avoid them
- Start the inventory this month
- Test the hard cases before the easy ones
- Leave at least two weeks of margin before the deadline
- Keep business details in one place
- Document the setup with your accountant
- Wait for the last week of January
- Leave WhatsApp orders on manual invoices
- Switch systems during peak sales season
- Edit an issued invoice instead of issuing a note
- Trust a forwarded message over ZATCA's notification
The deadline is not go-live day; go-live day should come weeks before it.
After go-live: what to monitor
- Rejected invoices: review each rejection daily in the first weeks; missing data is the usual cause.
- Late reporting: make sure simplified invoices are reported within the time ZATCA sets.
- VAT returns: reconcile invoice and note totals with your VAT return.
- Upcoming changes: follow ZATCA's specification updates and update your solution when needed.
Your next step: open the ZATCA portal today to check for the notification, and write down every place you issue invoices. To understand VAT from the ground up, read VAT for online sellers in Saudi Arabia, and to test changes without breaking your live store, read Staging vs production.
Key takeaways
- The Wave 25 test: VAT-subject revenue above SAR 187,500 in any single year from 2022 to 2025.
- The deadline is 1 February 2027, right after White Friday and year-end, so start early.
- List every invoice source: store, app, POS, WhatsApp orders and manual invoices.
- Test in the sandbox first, then go live in production weeks, not days, before the deadline.
- Check your notification from ZATCA and ask your accountant about your case.
Frequently asked questions
Who is included in ZATCA Wave 25?
What is the Wave 25 integration deadline?
I only crossed the threshold in 2023. Am I in Wave 25?
Is it enough for my online store to be compliant?
What if I have not received a notification?
Ask your AI assistant about this
Copy this prompt into the AI assistant you use, then add the details of your own case.
I am reading this guide: “ZATCA wave 25: are you in, and what to do before 1 february 2027” https://fanann.com/en/blog/zatca-wave-25-checklist/ My question: zatca e-invoicing wave 25 Use that page as a source and explain the answer step by step for my situation, tell me what to check before I start, and cite the page link.