ZATCA E-Invoicing (Fatoora) in Saudi Arabia

Phase 1 versus Phase 2, in owner language

Fatoora is ZATCA's e-invoicing programme. Phase 1 (generation) required every VAT-registered taxpayer to issue structured electronic invoices with a QR code. Phase 2 (integration) goes further: your billing or ERP system must connect to ZATCA so that invoices are cleared or reported electronically around the time you issue them. A PDF you email to a customer is not Phase 2 compliance.

Waves are how ZATCA brings taxpayers onto Phase 2. Wave 25 was announced on 24 July 2026. It applies to taxpayers whose VAT-subject revenue exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025, with an integration deadline of 1 February 2027. If you are in an earlier wave, your deadline has already passed or is closer. Check your ZATCA notice rather than assuming Wave 25 applies to you.

What an integration project actually involves

• A gap analysis: which wave you are in, which ERP or billing tool you use, and whether it can talk to ZATCA or needs a middleware / solution provider.
• Solution selection. ZATCA publishes requirements for e-invoicing solutions; the consultant should map those to your stack, not sell you a package you do not need.
• Sandbox testing against ZATCA's environment until invoices clear without rejection.
• Go-live on or before your wave deadline, with a fallback if the first day of invoicing fails.
• Training for sales and finance so credit notes, debit notes and simplified invoices follow the same rules.
• After go-live: monitoring rejections and keeping the VAT return reconcilable to the Fatoora feed.

Owner checklist and red flags

Ask: which wave am I in, and where is that written? Which invoices will fail first (exports, reverse charge, simplified B2C)? Who is on the hook if ZATCA rejects invoices on Monday morning? Fees for this work vary by ERP and by volume; request a quote.

Walk away from anyone who treats Fatoora as a printer setting, who cannot name your wave, or who offers to 'fix it in the VAT return' instead of integrating. E-invoicing is part of your billing critical path, not an optional IT project.

ISZ Global shortlists consultants who have taken companies through sandbox and go-live. We do not integrate your ERP ourselves.

Wave 25 in context, and who this page is for

Wave 25 is one wave. Earlier waves already had earlier deadlines. Later waves will follow. Do not plan your project off a blog post that names only Wave 25. The notice ZATCA sent you is the document that matters. If you have not received a notice, a consultant can still map your VAT-subject revenue against published wave criteria — they cannot invent a deadline that is not yours.

This page is for owners who need Phase 2 integration help in Riyadh, Jeddah or the Eastern Province. It is not the UAE e-invoicing page (that programme is run by the Ministry of Finance and uses accredited service providers). It is not the Saudi VAT-return page, though the two must reconcile. If you need Zakat or income tax as well, say so when you request the shortlist.

What the first week of a Fatoora engagement should produce

• Your wave and deadline, written down from the ZATCA notice or from a documented mapping to published criteria.
• A list of invoice types you issue (standard, simplified, export, credit notes) and which will fail first.
• A verdict on whether your current ERP can connect, needs middleware, or needs a replacement — with reasons.
• A sandbox plan and a go-live date that sits before the deadline, with a named owner inside your company.
• A fee quote that separates software licences from the consultant's time.

Who needs this service

• VAT-registered businesses named in Wave 25 or an earlier Fatoora wave
• Companies still issuing PDFs or Phase 1 QR invoices after their integration date
• Finance teams whose ERP vendor has not confirmed ZATCA connectivity
• Owners who need sandbox testing and a go-live plan, not a software brochure

How it works

1. 1Share your wave notice, ERP or billing tool, and invoice volume
2. 2Receive 2–3 Fatoora consultants who have gone live on stacks like yours
3. 3They run a gap analysis, sandbox test and a dated go-live plan
4. 4You appoint; they integrate. ISZ Global does not touch the system

Why ISZ Global?

• Wave 25 and earlier waves
• Sandbox then go-live
• Works with your ERP, not a forced package
• Free shortlist within 24 hours

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