How do I know which ZATCA e-invoicing wave I'm in?
Table of Contents
ZATCA's Phase 2 waves are determined using specific criteria for targeted taxpayer groups. One of the main criteria used in recent waves is the taxpayer's VAT-subject revenue during specified historical years.
ZATCA announces the selection criteria for each wave and directly notifies taxpayers who are targeted. For Wave 25, for example, ZATCA selected taxpayers whose VAT-subject revenue exceeded SAR 187,500 during 2022, 2023, 2024, or 2025.
Therefore, businesses should not determine their wave only by looking at their current annual turnover. They should review ZATCA's announcement for the relevant wave, compare their VAT-subject revenue against the announced threshold and years, and check for an official notification from ZATCA.
ZATCA has stated that taxpayers are notified of their Phase 2 wave at least six months before their integration date. This gives businesses time to prepare their e-invoicing solution and complete the required integration.
Key points
- ZATCA announces the criteria for each Phase 2 wave.
- Wave selection can depend on VAT-subject revenue from specified historical years.
- ZATCA directly notifies targeted taxpayers.
- Businesses should check their ZATCA notifications and official wave announcements.
- ZATCA provides at least six months' notice for Phase 2 waves.
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