Retail & commerce · Saudi Arabia · Tax compliance

Saudi Arabia drops e-invoicing threshold to SAR 375,000 turnover — Wave 24 deadline 30 June 2026.

On 26 September 2025, ZATCA — Saudi Arabia's Zakat, Tax and Customs Authority — published Wave 24 of Phase 2 e-invoicing. The threshold is the VAT-registration line itself: SAR 375,000 (~$100,000) of annual turnover. Deadline to integrate with the Fatoora portal (Saudi Arabia's federal e-invoicing platform): 30 June 2026. Wave 23, at SAR 750,000 (~$200,000), closes three months earlier on 31 March 2026. Phase 2 is not a PDF upload. It is a direct API to ZATCA: real-time clearance for every B2B invoice, 24-hour reporting for every B2C receipt, UBL 2.1 (Universal Business Language) XML, a UUID, a digital signature and a QR code per document. Miss the clearance window and the band runs SAR 5,000–50,000 per violation. Skip the QR code and it is SAR 10,000 (~$2,700) per invoice flat.

01The pain

SAR 375,000 in annual turnover. The corner grocery in Riyadh that crossed the line for the first time in 2024. The women's-tailoring atelier in Jeddah whose books still live on one laptop. The Dammam electronics shop whose till was last patched the year before Phase 2 was drafted. On 26 September 2025, ZATCA — Saudi Arabia's Zakat, Tax and Customs Authority — put all three on the same hook: integrate with the Fatoora portal by 30 June 2026.¹ Wave 23, at SAR 750,000, closes three months earlier.

Phase 2 is not a PDF upload. It is a live API to ZATCA. Every business invoice cleared in real time before it is legally valid; every consumer receipt reported within 24 hours; each carrying a UUID, a digital signature, a QR code and XML in UBL 2.1 (Universal Business Language) format. Most of the Wave 24 cohort has no in-house developer, no one who has touched UBL 2.1, no process for renewing the cryptographic certificates ZATCA issues per device. Legacy accounting software either takes a Phase 2 middleware bolt-on or gets replaced. Both cost money the margin does not have.²

The fines are arithmetic, not theatre. SAR 5,000–50,000 per real-time-reporting miss. SAR 10,000 (~$2,700) per invoice for a missing QR code. Repeat the same breach inside twelve months and a multiplier kicks in.³ ZATCA's Initiative to Cancel Fines expires 30 June 2026 — the same day Wave 24 closes. After that, one expired certificate or one schema-version mismatch blocks every B2B invoice from clearing, and every blocked invoice is a live fine.⁴

SAR 375,000 line. 30 June 2026 deadline. SAR 10,000 per missing QR.^1,2

Most SMEs cannot integrate directly with ZATCA's Fatoora portal; legacy accounting software needs custom middleware or full replacement. — ClearTax SA, Wave 24 e-invoicing briefing (paraphrased)

02Who solves this today

Saudi-active vendors that publicly self-market to the ZATCA / Fatoora / Phase 2 e-invoicing niche on their own homepage. Each entry verified live on the date of writing. The list is intentionally narrow.

ClearTax SA

Saudi e-invoicing platform. Homepage names "ZATCA Phase II Integration" and the Fatoora portal directly. Absorbs the API, UBL 2.1 schema and certificate lifecycle as the vendor's problem.

cleartax.com/sa

Wafeq

Saudi-and-MENA cloud accounting platform. Lead call-to-action: "Ready for ZATCA phase 2." Generates ZATCA-compliant e-invoices with QR codes; positions Phase 2 readiness as a yes/no, not a roadmap item.

wafeq.com

Listed providers publicly market to the Saudi Arabia ZATCA / Fatoora / Phase 2 e-invoicing niche on their own homepages. Inclusion is not endorsement. Adjacent Saudi-active vendors were considered and excluded where their public homepage did not explicitly name the ZATCA / Fatoora / Phase 2 e-invoicing niche at the date of writing — ZynoBooks's group homepage references a platform migration without naming ZATCA, Fatoora or Phase 2; Sovos's KSA-specific landing page was not reachable at the date of writing; Out2sol's homepage references general Middle-East IT services without naming the e-invoicing niche; and SafariStar's homepage carries a single-blog-post reference to "ZATCA Wave 24 Integration" without surfacing Phase 2 e-invoicing as a product offering — they were therefore dropped per the named-niche-on-homepage rule. The ZATCA Fatoora portal (zatca.gov.sa / fatoora.zatca.gov.sa) is the regulator's own platform and is cited above in section 01 as the source of the regime, not as a third-party solution provider. EY, ClearTax, EliteMindz and SilentInfotech are also cited in section 01 as advisory and trade-press sources; vendors can be both source and solution as long as the cited roles are clearly separate.

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