The e invoicing implementation date for Wave 23 has been officially announced by the Zakat, Tax, and Customs Authority (ZATCA) in Saudi Arabia. This marks a key milestone in the Kingdom’s digital transformation and tax transparency strategy.
If your business falls within Wave 23, you have a limited timeframe to prepare and ensure full compliance before the deadline to avoid penalties. In this article, we explain all the details, practical steps, and how EZ Integrated can help you get ready.
Who Belongs to Wave 23 and What is the E Invoicing Implementation Date?
According to ZATCA’s announcement on June 27, 2025, Wave 23 includes businesses with annual taxable revenues exceeding SAR 750,000 in any of the following years: 2022, 2023, or 2024.
The final e invoicing implementation date for this wave is set for March 31, 2026. ZATCA commits to providing official notifications at least six months before the application date to allow businesses enough time for preparation.
This gradual rollout is part of ZATCA’s strategy to ensure a smooth transition from traditional paper-based systems to fully integrated digital platforms like FATOORA.
What Does the Integration Phase Mean for Your Business?
The integration phase is not just about issuing electronic invoices. It also requires:
- Connecting your internal invoicing system directly to the FATOORA platform.
- Generating invoices in approved formats (XML or PDF/A-3).
- Including mandatory elements like digital signatures and QR codes.
- Ensuring that all invoice data complies with ZATCA’s technical and legal standards.
Failure to meet these requirements by the e invoicing implementation date could result in fines up to SAR 50,000, operational disruptions, and a potential loss of customer trust.
Also read: e Invoice Components: What Saudi Firms Need to Know
Why Early Preparation Before the E Invoicing Implementation Date is Critical
Delaying technical or administrative preparations can lead to several challenges, such as:
- Inability to complete electronic integration on time.
- Business process interruptions due to system failures.
- Higher chances of regulatory violations and costly penalties.
- Increased pressure on your internal teams as the deadline approaches.
ZATCA has announced a six-month extension of its penalty exemption initiative until December 2025. This gives businesses a valuable chance to correct their compliance status before the e invoicing implementation date.
What Does the Penalty Exemption Cover?
The extended initiative exempts businesses from:
- Late registration and declaration penalties.
- Late tax payment fines.
- Errors in VAT return submissions.
- On-site violations related to e invoicing implementation.
However, to benefit from this exemption, you must:
- Register or complete your tax registration during the initiative period.
- Submit all pending tax returns and fully disclose obligations.
- Pay the principal tax amount or request an official installment plan.
This initiative is a golden opportunity to prepare for the e invoicing implementation date and avoid future financial risks.
Also read: Top 5 E Invoice Integration Methods with ZATCA
How EZ Integrated Supports Your E Invoicing Implementation
With the e invoicing implementation date approaching, it’s crucial to act now. EZ Integrated is a certified e invoicing solution provider by ZATCA, offering:
- Fast and secure technical integration with the FATOORA platform.
- Comprehensive e invoicing solutions for all business types (clinics, hospitals, stores, and companies).
- Hands-on training for your financial and administrative teams.
- Continuous technical support to comply with ZATCA updates and avoid violations.
Don’t Wait Until the E Invoicing Implementation Date
If your business is part of Wave 23, you must be fully compliant by March 31, 2026. However, the challenges will only grow if you delay action.
Start your preparation today with EZ Integrated’s experts. Get a customized integration plan and a free consultation to ensure you’re fully ready for the e invoicing implementation date. Contact us now – we are ready to help you achieve seamless compliance with confidence.