Wave 1 - 9
Turnover of more than SAR 30 Mn during calendar year 2021 or 2022
All Taxpayers within these waves are required to be integrated
ZATCA Announces the 17th Wave Criteria for
Phase 2 E-Invoicing Integration
Phase 2 E-Invoicing Integration
On 4th December 2020, the ZATCA introduced e-invoicing in Saudi Arabia, releasing the
E-Invoicing Regulations. E-invoicing in Saudi Arabia is being implemented in two phases:
- Phase 1, effective from 4 December 2021, mandates generation of e-invoices and e-notes, including related processing and record keeping.
- Phase 2, effective from 1 January 2023, mandates integration of a taxpayer’s system with the ZATCA, along with the transmission of e-invoices and e-notes to the ZATCA. This phase is being implemented in waves.
Wave 10
1 October 2024 to 31 December 2024
Turnover of more than SAR 25 Mn during calendar year 2022 or 2023
Wave 11
1 November 2024 to 31 January 2025
Turnover of more than SAR 15 Mn during calendar year 2022 or 2023
Wave 12
1 December 2024 to 28 February 2025
Turnover of more than SAR 10 Mn during calendar year 2022 or 2023
Wave 13
Turnover of more than SAR 7 Mn during calendar year 2022 or 2023
1 January 2025 to 31 March 2025
Wave 14
1 February 2025 to 30 April 2025
Turnover of more than SAR 5 Mn during calendar year 2022 or 2023
Wave 15
1 March 2025 to 31 May 2025
Turnover of more than SAR 4 Mn during calendar year 2022 or 2023
Wave 16
1 April 2025 to 30 June 2025
Turnover of more than SAR 3 Mn during calendar year 2022 or 2023
Wave 17
1 May 2025 to 30 July 2025
Turnover of more than SAR 2.5 Mn during calendar year 2022 or 2023