The ZATCA Phase 2 Integration continues to roll out across Saudi Arabia. The Zakat, Tax, and Customs Authority (ZATCA) has announced the latest deadline for businesses classified under Wave 22 based on their annual revenue.<\/p>\n\n\n\n
If your business falls under Wave 22 or any upcoming waves, preparing in advance is essential. This article covers the ZATCA e-invoicing deadline, compliance requirements, and how to ensure a smooth ZATCA Phase 2 Integration with the FATOORA platform.<\/p>\n\n\n\n
ZATCA has set the ZATCA Phase 2 Integration deadline for Wave 22 on March 31, 2025. This wave includes businesses with an annual revenue exceeding SAR 20 million.<\/p>\n\n\n\n
The second phase of e-invoicing, known as the ZATCA Phase 2 Integration, requires businesses to connect their accounting systems with ZATCA\u2019s FATOORA platform. This enables real-time or near-real-time invoice transmission to the government system.<\/p>\n\n\n\n
The primary goal of ZATCA Phase 2 Integration is to enhance financial transparency and reduce tax evasion. The requirements include:<\/p>\n\n\n\n
1. Using a ZATCA-Compliant E-Invoicing System<\/strong><\/p>\n\n\n\n Businesses must implement an e-invoicing system approved by ZATCA. The system should support XML or PDF\/A-3 invoice formats and include all mandatory invoice fields.<\/p>\n\n\n\n 2. Generating a Secure E-Signature<\/strong><\/p>\n\n\n\n Invoices must include a valid electronic signature to protect data integrity and prevent any unauthorized modifications after issuance.<\/p>\n\n\n\n 3. Adding a QR Code to E-Invoices<\/strong><\/p>\n\n\n\n A QR Code is a mandatory element of e-invoices. It allows tax authorities and customers to verify the invoice\u2019s authenticity quickly.<\/p>\n\n\n\n 4. Connecting to the FATOORA Platform Before the Deadline<\/strong><\/p>\n\n\n\n Businesses must ensure real-time or near-real-time invoice submission to ZATCA\u2019s system. They should also be able to receive compliance status updates for each invoice.<\/p>\n\n\n\n