ZATCA integration wave 5
Wave 5 covers businesses with VAT-subject revenue exceeding SAR 100 million in 2021 or 2022; their integration date with the FATOORA platform is From 1 December 2023.
- Who does it cover?
- exceeding SAR 100 million
- Years: 2021 · 2022
- Passing the threshold in any one of the listed years is enough.
- When must you integrate?
- From 1 December 2023
- Announced on: 26 May 2023
Source: ZATCA announcement · Last reviewed: 11 November 2026
What to do if your business is in this wave
- Confirm your date in ZATCA's notice and your business's ZATCA account.
- Choose an invoicing system that supports Phase 2 and integrates with FATOORA.
- Register each invoicing unit on the FATOORA portal with a one-time code (OTP) and pass the compliance checks.
- Check your business details and your business customers' national addresses; tax invoices need them.
Not receiving a notice is not, by itself, proof that your business is out of scope. Check your business's account with ZATCA and the official announcements.
WonderFatoora is an independent private company, not affiliated with the Zakat, Tax and Customs Authority. This page is for awareness; the official sources are the reference.