Which wave is your business in?
ZATCA brings businesses into e-invoicing Phase 2 in batches it calls waves. Each wave has a minimum revenue threshold and its own integration date. Pick your revenue band and you will see your wave and your date.
| Wave | VAT-taxable revenue above | Reference years | Integration date |
|---|---|---|---|
| Waves 1–19 | SAR 1,750,000 | 2021–2023 | 30 September 2025 |
| Wave 20 | SAR 1,500,000 | 2022, 2023 | 31 October 2025 |
| Wave 21 | SAR 1,250,000 | 2022–2024 | 30 November 2025 |
| Wave 22 | SAR 1,000,000 | 2022–2024 | 31 December 2025 |
| Wave 23 | SAR 750,000 | 2022–2024 | 31 March 2026 |
| Wave 24 | SAR 375,000 | 2022–2024 | 30 June 2026 |
| Wave 25 | SAR 187,500 | 2022–2025 | 1 February 2027 |