ZATCA describes Phase 2 as the Integration phase. It introduces additional technical and business requirements and is being rolled out in taxpayer waves, with targeted taxpayers notified in advance.
For finance leaders, the most useful preparation starts before technical integration: consistent tax master data, traceable invoice and credit-note flows, branch/entity ownership, reconciliations and a clear exception process.
As of 24 July 2026, ZATCA had announced Wave 25, including taxpayers whose VAT-subject revenues exceeded SAR 187,500 during 2022, 2023, 2024 or 2025, with integration required by no later than 1 February 2027 for notified taxpayers in that wave. Always confirm your own notification and current ZATCA guidance before acting.
Official sources
ZATCA β FATOORA roll-out phases β
ZATCA β Wave 25 announcement, 24 July 2026 β
This is educational guidance, not individual tax or legal advice. Confirm the latest ZATCA rules and your entity-specific position with the appropriate specialist before filing or making a regulatory decision.