On 24 July 2026, Saudi Arabia's ZATCA announced the selection criteria for Wave 25 of Phase 2 e-invoicing integration: taxpayers whose taxable turnover exceeded SAR 187,500 in 2022, 2023 or 2024 must integrate their systems with the Fatoora platform no later than 1 February 2027.
That is the lowest threshold in the entire rollout. Waves 1 through 24 walked the number down from SAR 3 billion to SAR 375,000; Wave 25 halves it again. In practice it means Phase 2 now reaches almost every VAT-registered business in the Kingdom - and the developers building for them are meeting the integration for the first time.
If that is you, here is what actually matters, from having shipped one.
Phase 2 is not "add a QR code"
Phase 1 was a printed TLV QR with five fields. Phase 2 is a different animal:
