ZATCA Phase 2 wave checker
Enter your VAT-taxable revenue and find which Fatoora integration wave you fall into, the date you must be integrated by, and what has to be in place by then. Wave table as of September 2026.
Everything on this page runs in your browser. Nothing you paste or type is uploaded, logged or stored — an invoice QR carries a seller's VAT number, totals and signature, and that belongs to you.
What must be in place by that date
- An e-invoicing solution that integrates with ZATCA's Fatoora platform through its API, so every invoice is cleared or reported in real time.
- Invoices generated in ZATCA's XML format with the extra Phase 2 fields, not only the printed PDF.
- A UUID on every invoice and a cryptographic stamp from a ZATCA-issued CSID, obtained by onboarding your device or solution on the Fatoora portal.
- A hash chaining each invoice to the previous one, so the sequence cannot be edited after the fact.
- A QR code on every invoice (base64, Model 2, error-correction level M, at least 2 cm) carrying the seller name, VAT number, timestamp, totals, VAT total, stamp, public key and signature.
- Archiving of every e-invoice for at least six years from the end of the financial year, stored in Saudi Arabia and retrievable for audit.
Sources
How ZATCA decides your wave
Phase 2 of Fatoora has been rolled out since 1 January 2023 in waves, each defined by a revenue threshold and the years it looks at. The first wave took taxpayers above SAR 3 billion; by wave 24 the threshold had reached SAR 375,000, the ordinary VAT-registration line, and wave 25 halves it again to SAR 187,500 with integration due by 1 February 2027.
ZATCA notifies each wave at least six months before its integration date. The notice is what binds you, so treat this checker as a way to see it coming, not as a substitute for the letter on your VAT account.
What changes between Phase 1 and Phase 2
Phase 1 asked for a compliant electronic invoice with a QR code. Phase 2 asks your system to talk to ZATCA: standard tax invoices are cleared before they are valid, simplified invoices are reported within 24 hours, and every document carries a UUID, a cryptographic stamp, a hash of the previous invoice and the enriched QR code.
In practice the work is choosing or upgrading software that already integrates, onboarding it on the Fatoora portal to obtain a CSID, and testing on the simulation environment before the date. Skyline Nexus ERP runs Phase 2 clearance and reporting in its accounting module, so the invoice you post is the invoice ZATCA sees.
Common questions
Which year of revenue does ZATCA look at?
It depends on the wave. Wave 20 used 2022 or 2023 revenue; waves 21 to 24 used 2022, 2023 or 2024; wave 25 uses any of 2022 to 2025. If any listed year is above the threshold, you are in that wave.
My revenue crossed the threshold in two different years. Which wave applies?
The earliest wave whose rule you meet. ZATCA groups taxpayers by the first threshold they exceed, so a business above SAR 1 million in 2023 was in wave 22 or earlier even if 2024 revenue fell below it.
What if my revenue is below SAR 187,500?
As of September 2026 no wave reaches below the wave 25 floor and no wave 26 has been announced. You still need Phase 1 compliant invoices if you are VAT-registered, and you should expect a future wave to reach you with at least six months' notice.
Is the integration deadline the date I must start, or the date I must be finished?
The date by which you must be integrated. For wave 23 ZATCA set a window, 1 January to 31 March 2026, and integration had to be complete within it; for the other waves it is a single deadline.
Does this checker send my revenue anywhere?
No. The wave table and the arithmetic run in your browser. The only thing that leaves the page is the optional form at the bottom, if you choose to email yourself the result.
Email me this result as a PDF
Leave your name and work email and we send you a printable copy of this result, with a note on how Skyline Nexus ERP books the same figure automatically each month.