ZATCA Expands E-Invoicing Phase 2 With 2026 Waves

More Saudi businesses are being brought into Phase 2 of the Kingdom's e-invoicing requirements through additional compliance waves rolling out in 2026. Phase 2 requires VAT-registered taxpayers to integrate their invoicing systems with the official Fatoora platform, issue invoices in the required format, and include a set of extra mandatory fields.

Integration is being carried out in staged waves rather than all at once. Each targeted taxpayer receives official notification at least six months before its integration deadline, giving businesses time to prepare. Wave 24 taxpayers were required to integrate by 30 June 2026, while Wave 25 taxpayers must complete integration by 1 February 2027 — the next published deadline after June 2026.

Waves are selected based on taxpayers' VAT-subject revenue thresholds and other criteria, so the exact threshold and affected group differ from one wave to the next. Businesses that have not yet been included should expect formal notice when their turn arrives.

What businesses need to prepare

Required steps include adopting a compliant e-invoicing solution, establishing a secure connection to Fatoora, enabling electronic invoice and credit/debit-note functionality, including all required invoice fields, and retaining electronic records. There is no official SAR fee listed for Phase 2 registration or Fatoora integration, though businesses may separately pay private software-provider or implementation costs.

The relevant official channel is ZATCA's e-invoicing/Fatoora platform; no separate Absher, Muqeem, Qiwa, or Najiz procedure applies. Phase 2 has been applied progressively since 1 January 2023, and the 2026 waves continue the same framework. The requirement has no stated expiry — compliance continues as long as a taxpayer remains subject to Saudi VAT and e-invoicing rules.

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