ZATCA Phase 2 Waves — Which Wave Is Your Business In?

What are ZATCA waves?

ZATCA rolls out Phase 2 e-invoicing in waves based on company size (VAT revenue). Each wave has a deadline by which you must be able to issue and clear/report ZATCA-compliant invoices.

Wave timeline (simplified)

Wave	Criteria	Deadline
1	Large enterprises	Already in effect
2	Mid-size (VAT threshold)	Check ZATCA portal
3	Remaining taxpayers	Follow ZATCA announcements

Your exact wave and deadline appear in your Fatoora portal. Missing your deadline can result in penalties and blocked operations.

Fastest way to become compliant

1. Register on Fatoora — Get your business linked to ZATCA.
2. Choose an integration path — Build in-house (weeks/months) or use a middleware API like Esnad (hours).
3. Create an EGS unit — One per branch/device. With Esnad you provide an OTP from Fatoora; we handle CSR, compliance flow, and production CSID.
4. Issue a test invoice — Use sandbox first, then go live.

With Esnad, from signup to first cleared invoice typically takes under an hour.

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