Aqid ERPHow the waves work
Phase 2 of Saudi e-invoicing — integration, where every invoice is sent to ZATCA's Fatoora platform — has been brought in by waves since 1 January 2023. Each wave names a revenue threshold and the years it is measured in: a business whose VAT-taxable revenue exceeded the threshold in any of those years must integrate within the wave's window. The thresholds have fallen wave by wave, from SAR 3 billion to SAR 187,500 in the twenty-fifth.
ZATCA tells each business in a wave directly, at least six months before its window opens. That notice, not a table, is what decides when a particular business must integrate.
A worked example
A business with VAT-taxable revenue of SAR 300,000 in 2022, 350,000 in 2023 and 400,000 in 2024.
| Wave 23 threshold: above 750,000 in 2022–2024 | Not met |
|---|---|
| Wave 24 threshold: above 375,000 in 2022–2024 | Met in 2024 |
| Result | Wave 24 |
What to do once you know
Integration needs software that generates the invoice XML, signs it with a device certificate (a cryptographic stamp) issued through Fatoora, and sends standard invoices for clearance before they go to the buyer and simplified ones for reporting within 24 hours. Onboarding a device takes an OTP from the Fatoora portal. Start well inside the window: testing in ZATCA's simulation environment comes first.