Your system is ready for ZATCA Phase 2 when it issues XML invoices with the required fields, is onboarded on FATOORA, clears standard invoices before sharing them and reports simplified invoices within 24 hours. As of 24 September 2026, the latest wave is Wave 25, with integration due by 1 February 2027.
Your system is ready for Phase 2 when it can issue invoices in the required formats, onboard its e-invoice generation units (EGS units) on the FATOORA platform, send each standard tax invoice for clearance before sharing it with the customer, and report each simplified invoice within 24 hours. Stamping works differently for the two invoice types. ZATCA notifies targeted businesses of their integration date at least six months in advance; as of 24 September 2026 the latest announced wave is Wave 25, with integration due by 1 February 2027.
Current status of the waves — last checked 24 September 2026
This section is time-sensitive and is updated when ZATCA announces a new wave. Always check your own notification from ZATCA.
What are the two phases of ZATCA e-invoicing?
Phase 1 (generation), since 4 December 2021: issue invoices electronically from a compliant system. Phase 2 (integration), since 1 January 2023 in waves: connect to FATOORA for clearance and reporting.
| Phase | Since | What it requires |
|---|---|---|
| Phase 1 — Generation | 4 December 2021 | Issue and keep invoices electronically from a compliant solution, with the required elements and without the prohibited functions. |
| Phase 2 — Integration | 1 January 2023, in waves | Connect EGS units to the FATOORA platform: clearance for standard invoices and reporting for simplified invoices, with the additional formats, fields and technical requirements. |
What is the difference between clearance and reporting?
Standard tax invoices (usually business to business) must be cleared by ZATCA before the customer gets them; simplified invoices (usually to consumers) are given at once and reported to ZATCA within 24 hours.
- Standard tax invoice (usually business to business or government): sent to ZATCA for clearance, and cleared before you share it with the customer.
- Simplified tax invoice (usually business to consumer): given to the customer at once, and reported to ZATCA in XML within 24 hours of issue.
- Simplified invoices are cryptographically stamped by the EGS unit using a CSID issued by ZATCA before they are reported; standard invoices go through clearance at ZATCA before they are shared.
- Credit and debit notes follow the requirements of the invoice they relate to, and are used for corrections instead of changing the issued invoice.
Check your readiness in two minutes
Is your system ready?
Answer ten questions. Every “No” becomes a gap to fix, and every “Not sure” a point to confirm with your provider.
- Your system issues invoices in XML, or as PDF/A-3 with the XML embedded when a standard invoice is shared electronically.
- It adds the Phase 2 fields for each invoice type, such as the QR code, UUID, invoice counter and previous invoice hash.
- Standard invoices are sent for clearance and cleared before they reach the customer.
- Simplified invoices are reported within 24 hours, including those issued while the connection was down.
- Every EGS unit that issues invoices (a POS device or a system instance) is onboarded with a production CSID.
- Someone owns renewing CSIDs before they expire.
- Issued invoices are never edited or deleted; corrections go through credit or debit notes.
- The readable invoice is in Arabic (other languages may be added) with all the required fields.
- You can see each invoice’s status — cleared, reported, warning, rejected or pending — with alerts and an audit trail.
- Your provider has confirmed in writing that your version supports the current Phase 2 requirements, and that future ZATCA updates are covered.
Answer the questions (0 of 10) to see your result.
A self-check to prepare, not a compliance certificate. ZATCA’s guidelines and your provider’s testing are the reference.
Not sure your system can do this? Tell us what you use, and we will match you with providers who handle ZATCA integration.
Readiness checklist for your system
- Issues invoices in the approved formats: XML, or PDF/A-3 with XML embedded when a standard invoice is shared electronically. Simplified invoices can be given printed or in a readable format, while reporting to ZATCA is in XML.
- Supports the fields and technical elements required in Phase 2 for each invoice type, such as the QR code, UUID, invoice counter and previous invoice hash.
- For simplified invoices, the EGS unit stamps the XML with a CSID issued by ZATCA before reporting; standard invoices go through clearance at ZATCA before they are shared.
- Every e-invoice generation unit (EGS unit) that issues invoices is onboarded and has the right production CSID, with a clear way to renew or revoke it.
- Shows the readable invoice in Arabic (other languages may be added), with all the seller and buyer fields required for the invoice type.
- Never corrects by changing or deleting an issued invoice; corrections go through credit or debit notes.
- Handles connection drops clearly: pending simplified invoices are reported when the connection returns, within the time limit, while standard invoices need clearance before sharing — so plan connectivity and continuity.
- Shows a clear status for every invoice — cleared, reported, warning, rejected or pending — with alerts someone follows up.
- Keeps an audit trail of submissions, responses and errors, so finance or support can trace any invoice.
A simple plan before your date
- Find your integration date in ZATCA’s notification; targeted businesses are notified at least six months ahead.
- Ask your ERP, accounting or POS provider for written confirmation that the version you will use supports the current Phase 2 requirements.
- List every place and EGS unit that issues invoices: branches, POS devices, the online store and other billing systems.
- Run the integration and compliance tests in ZATCA’s test environment, then complete onboarding and production CSIDs and connect production before your date.
- Train the team to handle warning, rejected and pending invoices, issue credit and debit notes, and follow the alerts.
Questions to ask your system provider
- Is your solution already live with Phase 2 customers? Can we speak to one?
- Who onboards our EGS units and issues and renews the production CSIDs, and who watches their expiry?
- What happens on a warning, a rejection or a pending invoice? Who is alerted, and how is it followed up until closed?
- Are future ZATCA updates included in the support contract, or priced separately each time?
- Do you have a dashboard showing cleared, reported, warning, rejected and pending invoices for each branch or unit?
Built into your ERP or POS, or a separate compliance layer?
There are two common ways to meet Phase 2. Both can work well; they suit different situations.
| Built into the ERP or POS suits you when… | A separate compliance layer suits you when… |
|---|---|
| Your system already supports Phase 2, or you are choosing a new one. | Your current system is old and will not be updated soon. |
| You want the invoice to come straight from the sale or the accounting entry, with no re-entry. | Several systems issue invoices and you want one place to monitor them all. |
| You want sales, stock, customers, accounting and invoice status on one source of data. | The provider specialises in ZATCA integration and can show it running for similar businesses. |
| Trade-off: you depend on your ERP or POS provider to keep up with every ZATCA update. | Trade-off: each sync adds data mapping, reconciliation and error monitoring between systems. |
Sources
Prices and facts checked on 24 September 2026. Prices change often. Always ask for a written quote.