What is the difference between the two phases?
| Phase 1: Generation | Phase 2: Integration | |
|---|---|---|
| Start | 4 December 2021 | From 1 January 2023, in waves |
| Requirement | Issue invoices through a compliant electronic solution | Integrate the electronic solution with ZATCA's systems |
| Who it covers | Resident VAT taxpayers | Businesses named in each wave |
Who does Wave 25 cover?
ZATCA announced Wave 25 in July 2026. It covers taxpayers whose VAT-subject revenue exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025.
The integration deadline is 1 February 2027. ZATCA says it will notify targeted taxpayers directly, so watch the email registered with it and its official announcements.
What changes for your accounting team?
- Standard tax invoices between businesses go to the platform for clearance before reaching the buyer.
- Simplified tax invoices are issued by your system, then reported to the platform within 24 hours.
- Every invoice is issued in a structured electronic format, with a cryptographic stamp and a QR code.
Six steps before your integration date
- Confirm your wave and date from ZATCA's announcements.
- Review customer and supplier data, especially VAT numbers and addresses.
- Confirm that your current system supports Phase 2 requirements.
- Map every invoicing point across branches and devices.
- Test invoice issuing in a test environment before go-live.
- Train those who issue invoices and those who handle errors.
If you run Odoo
We configure e-invoicing for the phase your business needs, and test samples before go-live. If your version is old, start by reviewing an Odoo upgrade so the two deadlines do not collide. The accounting page covers the full financial cycle.
This article is general guidance. ZATCA's published material remains the reference.