Fatoora e-Invoicing API

Seamless software integration and compliance with KSA’s Fatoora e-invoicing requirements, led by the Zakat, Tax, and Customs Authority.
Focus

The Zakat, Tax, and Customs Authority (ZATCA) in Saudi Arabia drives e-invoicing compliance through Phase 2, the “Integration Phase,” starting January 1, 2023. This phase connects taxpayer systems with ZATCA for real-time e-invoice submission, enhancing transparency and efficiency. Tax2gov simplifies integration and compliance, ensuring a seamless onboarding experience for your solution.

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Key Compliance Essentials

ZATCA’s Phase 1 or 2 requires generating e-invoices in XML format with cryptographic stamps, UUID, and QR codes, integrating securely with ZATCA via APIs for tamper-proof transactions, and is rolled out in waves based on turnover, starting with businesses exceeding SAR 3B in 2021 for Wave 1.

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ZATCA E-Invoicing Compliance Waves

The Zakat, Tax and Customs Authority (ZATCA previously named GAZT) in Saudi Arabia has been rolling out Phase 2 (Integration Phase) of e-invoicing in waves, targeting taxpayers based on their annual VAT taxable revenue. Each wave specifies a compliance deadline and applies to businesses exceeding certain revenue thresholds in specific years (typically 2021, 2022, or 2023). Note that while waves 1 through 20 have been documented or referenced in various sources, wave 21 is based on recent posts on X, and further waves beyond that may not yet be officially announced as of now. Here’s the list formatted as requested:

Wave 1: January 1, 2023

Taxpayers with annual turnover exceeding SAR 3 billion in 2021 must integrate their e-invoicing systems with ZATCA’s Fatoora platform.

Wave 2: July 1, 2023

Taxpayers with annual turnover exceeding SAR 500 million in 2021 or 2022 required to link their systems with ZATCA.

Wave 3: October 1, 2023

Businesses with annual turnover between SAR 250 million and SAR 500 million in 2021 or 2022 join the integration phase.

Wave 4: November 1, 2023

Taxpayers with annual turnover between SAR 150 million and SAR 250 million in 2021 or 2022 mandated to comply.

Wave 5: December 1, 2023

Companies with annual turnover between SAR 100 million and SAR 150 million in 2021 or 2022 integrate with Fatoora.

Wave 6: January 1, 2024

Taxpayers with annual turnover between SAR 70 million and SAR 100 million in 2021 or 2022 required to adopt e-invoicing.

Wave 7: February 1, 2024

Businesses with annual turnover between SAR 50 million and SAR 70 million in 2021 or 2022 join the mandate.

Wave 8: March 1, 2024

Taxpayers with annual turnover between SAR 40 million and SAR 50 million in 2021 or 2022 must integrate their systems.

Wave 9: June 1, 2024

Companies with annual turnover between SAR 30 million and SAR 40 million in 2021 or 2022 comply with Phase 2.

Wave 9: June 1, 2024

Taxpayers with annual turnover between SAR 25 million and SAR 30 million in 2022 or 2023 mandated to integrate.

Wave 11: November 1, 2024

Businesses with annual turnover exceeding SAR 15 million in 2022 or 2023 required to link with Fatoora.

Wave 12: December 1, 2024

Taxpayers with annual turnover between SAR 10 million and SAR 15 million in 2022 or 2023 join the integration phase.

Wave 13: January 1, 2025

Companies with annual turnover between SAR 7 million and SAR 10 million in 2022 or 2023 must comply.

Wave 14: February 1, 2025

Taxpayers with annual turnover exceeding SAR 5 million in 2022 or 2023 integrate their e-invoicing systems.

Wave 15: March 1, 2025

Businesses with annual turnover exceeding SAR 4 million in 2022 or 2023 mandated to connect with ZATCA.

Wave 16: April 1, 2025

Taxpayers with annual turnover exceeding SAR 3 million in 2022 or 2023 required to adopt e-invoicing.

Wave 17: May 1, 2025

Companies with annual turnover exceeding SAR 2.5 million in 2022 or 2023 join the Fatoora integration.

Wave 19: July 1, 2025

Businesses with annual turnover between SAR 1.75 million and SAR 2 million in 2022 or 2023 must integrate.

Wave 20: August 1, 2025

Taxpayers with annual turnover between SAR 1.5 million and SAR 1.75 million in 2022 or 2023 link with ZATCA.

Wave 21: November 30, 2025

Businesses with VAT revenue exceeding SAR 1.25 million in 2022 or 2023 required to complete integration (based on recent X posts).

Future Waves

Beyond Wave 21, ZATCA has not officially detailed further waves as of March 03, 2025, though the rollout is expected to continue targeting smaller businesses progressively.

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