The Zakat, Tax and Customs Authority (ZATCA) continues to expand the scope of Phase Two of e-Invoicing (Integration and Connectivity) through successive waves. With the announcement of Wave 23, it has become essential for targeted establishments to start preparing early to avoid any operational disruptions or penalties associated with non-compliance.
The deadline for Wave 23 is March 31, 2026.
and it includes establishments whose revenues exceeded SAR 750,000 during the years 2022, 2023, or 2024.
Wave 23: Who does it include exactly?
Wave 23 of Phase Two of e-Invoicing in Saudi Arabia includes all taxpayers whose annual revenues exceeded SAR 750,000 in any of the following years: 2022, 2023, or 2024.
Compliance deadline: March 31, 2026.
ZATCA typically provides an advance notification period (approximately six months) before the final deadline, so the earlier you start, the smoother and more secure the transition will be.
Why is “Integration and Connectivity” important for Wave 23 establishments?
Phase Two is not just about “issuing an invoice”; it is an operational and technical transition to a model that ensures your invoices are compliant and connected to ZATCA’s requirements through integration with the Fatoora platform.
Compliance here means:
- Approval of the invoice format in accordance with the required standards
- Preparing the invoice with the mandatory fields
- Applying security elements and digital signature/stamp
- Ensuring that the system (ERP / POS / Accounting) communicates correctly and securely with Phase 2 requirements
Key Phase 2 (Integration & Connectivity) Requirements for Wave 23
Below are the key elements that must be ensured within your e-invoicing solution:
- Mandatory integration between the invoicing system and the Fatoora platform
- Issuing invoices in XML or PDF/A-3 format as per the requirements
- Including a QR code in every invoice
- Including the additional fields required in Phase 2
- Ensuring that your existing systems (ERP / POS / Accounting, etc.) are compliant with the technical requirements
- Applying a cryptographic stamp to ensure the authenticity of the invoice source and protect it
Practical note: Some businesses are surprised to find that their current system “issues invoices” but is unable to comply with the detailed technical requirements of Phase 2 without a specialized integration layer.
How can your organization ensure wave 23 compliance with minimal effort?
Before choosing a solution, assess your current situation:
Scenario (1): You have an existing system (ERP / POS / Accounting) and you want to continue using it
In this case, the best approach is to integrate through a qualified service provider that fully handles the ZATCA integration without requiring fundamental changes to your system.
Result:
You keep your existing system as is, while adding an integration and compliance layer that ensures your invoices meet Phase 2 requirements.
Scenario (2): You do not have a suitable e-invoicing system
In this case, you need a ZATCA-compliant e-invoicing system that can issue invoices correctly and automatically adapt to any regulatory changes.
At InvoiceQ, we provide both options… based on your needs.
At InvoiceQ, we offer two clear paths for wave 23 businesses:
- A fully integrated e-invoicing system for businesses that want a ready-to-use solution for issuing and managing invoices.
- Or direct integration with your existing system (ERP / POS / Accounting) through ready-made integration solutions, without adding technical burden to your team.
And since compliance is a sensitive operational matter, we also rely on:
- Local hosting within Saudi Arabia (when required), in line with data security requirements
- The highest security and encryption standards (enterprise-grade approach)
- Smart automation that helps reduce errors before invoice submission (validation, matching, alerts)
What happens if your organization does not comply with the wave 23 deadline?
Failure to comply with Phase 2 requirements may result in:
- Failure to comply with Phase 2 requirements may result in:
- The business may be subject to violations or fines depending on the type and recurrence of the non-compliance.
- Operational risks (invoice delays, delayed collections, customer disputes)
For this reason, early preparation is not just a “convenient” option — it is a critical step to protect cash flow and ensure business continuity.
How do you choose the right e-invoicing solution for wave 23?
Before contracting with any provider, make sure the solution ensures:
- Ongoing compliance with ZATCA updates
- Secure and seamless integration with the Fatoora platform
- Ease of use for users (including non-technical users)
- Flexible integration with ERP/POS and financial systems
- Effective technical support during the preparation and operation phases
- Clear reporting to monitor compliance and invoice workflows
- Strong information security controls (especially for medium and large enterprises)
Why is InvoiceQ a strong choice for integrating wave 23 with ZATCA?
1) Ready-made integration with no technical hassle
We provide direct integration with Phase 2 requirements while preserving your existing system.
2) 100% compliance with ZATCA requirements
From formats and mandatory fields to security elements (QR code and cryptographic stamp), all within a fully compliant framework.
3) Quick Setup + Clear Operating Plan
Instead of long, uncertain projects, we follow a practical implementation methodology that minimizes risks.
4) High Flexibility with Systems
Whether ERP, POS, or an accounting system, we provide integrations that fit the way your business operates.
5) Continuous Updates
Regulatory changes happen… that’s why you stay on a continuous compliance track.
Start your wave 23 compliance journey with a simple first step.
If your business falls under Wave 23 (revenues above SAR 750,000), it’s best to start now with clear, structured steps:
- Assess your current system setup
- Define the right path: a ready-made solution or integration with your existing system
- Prepare the integration and technical requirements
- Test the system, then launch securely
The InvoiceQ team supports you step by step—from assessment to full go-live—without disrupting your business operations.
Request a demo now and let’s get you ready before 31 March 2026.
