The Zakat, Tax, and Customs Authority (ZATCA) in Saudi Arabia has announced the deadline for e invoice integration for a new set of establishments categorized under the 18th wave.
But what are the criteria for inclusion in this wave, and how can businesses prepare for seamless integration with the FATOORA platform? This guide explains it all.
Criteria and Deadline for E Invoice Integration for the 18th Wave
ZATCA has outlined the eligibility criteria for establishments included in the 18th wave, targeted for Phase Two of e-invoicing, known as the “Integration Phase.”
This wave includes all establishments with VAT-taxable revenues exceeding SAR 2 million during 2022 or 2023.
ZATCA will notify all eligible establishments under the 18th wave before the final e invoice integration deadline, set for August 31, 2025.
Currently, businesses under the first to ninth waves have already completed integration. Meanwhile, establishments in the 10th wave have until the end of 2024 to complete their e invoice integration.
Below is the timeline for the remaining waves scheduled for 2025:
- 11th wave: Revenues above SAR 15 million – Deadline: January 31, 2025
- 12th wave: Revenues above SAR 10 million – Deadline: February 28, 2025
- 13th wave: Revenues above SAR 7 million – Deadline: March 31, 2025
- 14th wave: Revenues above SAR 5 million – Deadline: April 30, 2025
- 15th wave: Revenues above SAR 4 million – Deadline: May 31, 2025
- 16th wave: Revenues above SAR 3 million – Deadline: June 30, 2025
- 17th wave: Revenues above SAR 2.5 million – Deadline: July 31, 2025
ZATCA has also indicated that businesses outside these announced waves will be notified later, giving them at least six months to comply with Phase Two requirements.
Read more: Guide for Wave 17 of ZATCA Second Phase of E Invoicing
How to Prepare Your Business Before the E Invoice Integration Deadline
ZATCA’s announcement regarding the 18th wave e invoice integration highlights additional requirements for the Integration Phase compared to Phase One, “Generation and Archiving Phase.” Here’s what your business needs to do:
1. Issue Invoices in the Required Formats
Phase One of e-invoicing began on December 4, 2021, prohibiting traditional handwritten or manually edited invoices. Instead, businesses were required to issue e-invoices using compliant technical solutions.
In Phase Two, establishments must issue and store e-invoices in specific formats such as XML or PDF/A-3, which includes embedded XML.
Using standardized formats ensures secure transmission of invoices to clients and the FATOORA platform while maintaining proper record-keeping for VAT compliance.
2. Include Additional Invoice Elements
During Phase One, businesses were required to include certain elements in their invoices, such as the QR code and invoice type (tax invoice or simplified invoice).
In Phase Two, additional elements must be incorporated based on the invoice type:
Tax Invoices: QR code, supplier’s additional identifier (commercial registration number), total amount excluding VAT, subtotal, and total amount including VAT.
Simplified Invoices: The only additional requirement is the total amount including VAT.
3. Integrate Your E-Invoice System with FATOORA
Once your e-invoices comply with the required standards, the next step is e invoice integration with the FATOORA platform, operated by ZATCA.
This integration requires collaboration with an e-invoicing solution provider offering flexible and secure solutions that ensure compliance with Saudi regulations while maintaining operational efficiency.
Is Your E Invoice Integration Deadline Approaching? Partner with EZ Integrated
With many waves approaching their 2025 deadlines, businesses must adopt reliable technical solutions and receive professional support to ensure full compliance and avoid penalties.
At EZ Integrated, we provide top-tier solutions for seamless integration with the FATOORA platform. Our services focus on speed, security, and adherence to ZATCA’s regulations.
Our dedicated team supports every step of the process, simplifying technical requirements and ensuring smooth e invoice integration for your business.
Contact us today for a free consultation and turn your e-invoice integration deadline into an opportunity to optimize your business operations with ease and efficiency.