What is a ZATCA integration wave?

ZATCA rolls Phase-2 integration out in numbered waves, each defined by a VAT-liable revenue threshold and an integration deadline. Rather than every business integrating at once, waves phase businesses in from the largest down — Wave 24, for example, brought businesses with VAT-liable revenue above SAR 375,000 into scope.

How do I know which wave my business is in?

ZATCA announces each wave's revenue criterion and deadline, and notifies affected taxpayers. The authoritative answer always comes from ZATCA itself — check its announcements or your Fatoora portal account, and confirm dates with your tax advisor rather than relying on secondhand summaries.

Signet / Guides / Integration waves

Integration waves: when does Phase 2 reach you?

Q: How long does Phase-2 integration take?

It's an integration project, not a setting: EGS onboarding, XML generation, validation against ZATCA's business rules, signing, and clearance/reporting flows all need building and testing. Starting when the deadline is announced — not when it arrives — is the difference between a project and an emergency.

ZATCA doesn't switch every business to Phase 2 at once — it phases them in by revenue, wave by wave. The planning mistake isn't missing your wave; it's hearing about it and assuming there's time.

How waves work

Each wave is defined by two numbers: a VAT-liable revenue threshold and an integration deadline. ZATCA started with the largest taxpayers in January 2023 and has worked down the revenue scale since. By Wave 24, businesses with VAT-liable revenue above SAR 375,000 were in scope — which is to say: Phase 2 has reached ordinary businesses, not just enterprises.

The two questions to answer today

Which side of the current threshold is my VAT-liable revenue? If you're above it, you're either in scope or next.
What is my wave's integration deadline? That date, minus the length of an integration project, is your real start date.

The authoritative answers come from ZATCA — its wave announcements and taxpayer notifications — not from summaries like this one. Treat this page as a planning frame; confirm your dates with ZATCA or your tax advisor.

Why the runway matters more than the deadline

Phase-2 integration is a project: onboarding your EGS (e-invoice generation solution) with ZATCA, generating compliant UBL 2.1 XML, validating against the BR-KSA business rules, signing, and wiring clearance and reporting. Each step has failure modes that only surface in testing. Businesses that start at announcement do this calmly; businesses that start at the deadline do it as an emergency, with penalties in view.

A bridge, not a replacement

The common fear is that integration means replacing the POS or ERP the business already runs on. It shouldn't. Signet is built as a bridge that sits beneath your existing system — you can create a free workspace and onboard your EGS today, and each capability (validation, UBL generation, signing, clearance and reporting) switches on as certification completes. The free QR decoder is fully live now.

Start with the free tools

Decode any invoice QR to see where your current system stands, and create a free workspace to onboard your EGS ahead of your wave.

Open Signet →

Common questions

What is an integration wave?

A revenue-threshold-plus-deadline group announced by ZATCA. Waves phase businesses into Phase-2 integration from the largest down.

How do I know my wave?

From ZATCA: its announcements and taxpayer notifications are authoritative. Confirm with ZATCA or your tax advisor.

How long does integration take?

Long enough that starting at the deadline is too late — EGS onboarding, XML, validation, signing, and clearance/reporting flows all need building and testing.

Regulatory context, not tax advice. Wave criteria, thresholds and deadlines are set and announced by ZATCA — always confirm your own obligations and dates with ZATCA or your tax advisor.