One year is enough: the "or" rule that decides your wave
The criterion ZATCA publishes for each wave reads: "included all establishments whose revenues subject to VAT exceed (X riyals) during the years … or … or …". The «أو» ("or") between the years is the whole mechanic — exceeding the threshold in a single one of the listed years puts you in that wave.
And the years are not fixed across waves, which is what published tables get wrong. Waves 3 to 9 count 2021 or 2022; waves 10 to 20 count 2022 or 2023; waves 21 to 24 add 2024; wave 25 adds 2025. The tool above therefore shows the qualifying years belonging to *your* wave, rather than one window applied to everybody.
The practical consequence is that revenue falling after that year does not take you out of a wave you have already entered. We should be precise, though: ZATCA does not use the phrase "regardless of current turnover" anywhere. That is our reading of their past-tense wording, and we state it as such rather than as a quotation from them.
One date per wave, not a window with a start and an end
Many sites publish a table giving each wave a start date and an end date. We went through ZATCA’s announcements wave by wave: not one release states two dates. Each states a single date; what varies is how it is phrased, not how many there are.
Waves 3 to 16 are phrased "starting from" — the date the obligation begins. Waves 17 to 24 are phrased "by no later than" (Arabic «قبل») — the last day to have completed integration. That difference is not cosmetic: one tells you when your duty starts, the other tells you when your time runs out.
So the table below shows each date in the form ZATCA published it. Any table showing "from X to Y" has added an end date the Authority never published.
Every wave up to 24 has already passed
As at this page’s last review date, every wave from 1 to 24 is past its published date. The most recently closed is Wave 24, dated 30 June 2026.
That means most people using this tool will find their date has gone rather than that it is coming. The tool therefore says so plainly instead of showing a countdown — a countdown here would be reassurance in the wrong place.
If your date has passed and you have not integrated, the question moves from "when must I comply" to "what is the violation and what does it cost". The fines page on this site sets out the ladder as ZATCA publishes it, including that a first occurrence is a warning rather than a fine.
Wave 25 is the latest — and ZATCA’s own text contradicts itself
ZATCA announced Wave 25 on 24 July 2026, with a threshold of SAR 187,500 in any of 2022, 2023, 2024 or 2025. That threshold is the voluntary VAT registration threshold, which means the Integration Phase has now reached voluntarily registered businesses too.
And here is something worth stating plainly: ZATCA’s Arabic and English pages describe the date of 1 February 2027 differently. The Arabic says «ابتداءً من 1 فبراير 2027م» (starting from); the English on the same site says "by no later than February 1, 2027". One is a start, the other an end.
Both are official ZATCA text and we are not in a position to rule between them. So we show the date and flag the discrepancy, and suggest that anyone falling into this wave treats it as a deadline — the more cautious reading — and confirms with the Authority.
What the Integration Phase actually requires
Phase 2 is not a PDF invoice with a QR code on it. It is connecting your invoicing system to ZATCA’s Fatoora platform, issuing invoices as structured XML, stamping them cryptographically with a certificate, and submitting them to ZATCA for clearance or reporting depending on the invoice type.
That is server-side work and cannot be done inside a browser. Fatorli is a Phase 1 tool: it produces a structured electronic invoice carrying a correctly built QR code. If your business is in a targeted wave, you will need a solution integrated with the Authority, and this tool is not sufficient.
We say so directly, because the two phases are widely conflated, and a tool that claims what it does not do is not a useful tool where compliance is concerned.
Where these dates come from
ZATCA does not publish a consolidated wave table; each wave is a separate press release in its media centre. We collected the dates, thresholds and qualifying years from those releases one by one, and recorded alongside each wave the form in which its date was phrased.
Two waves we could not verify: 1 and 2, whose announcement pages are no longer reachable on ZATCA’s site. We kept their thresholds because the lookup needs them to place large taxpayers, and left their dates empty rather than repeating a widely circulated figure we cannot source.
Fatorli is independent and not affiliated with ZATCA. Check the announcement for your own wave before acting, and the date we last reviewed this page is shown at the top.
Frequently asked questions
How do I know which wave I am in?
Enter the highest annual VAT-taxable revenue you recorded in the qualifying years, and the tool shows your wave, its threshold and its date. Waves are cumulative: exceeding a higher threshold puts you in the earlier wave, not the later one.
My revenue fell after that year — am I out of the wave?
ZATCA’s wording looks at exceeding the threshold "during the years … or …", meaning in any one of the years listed for that wave. Exceeding it in a single one of them is enough to bring you in. For the effect of a later fall on your specific position, ZATCA is the authority.
What is the most recent wave?
Wave 25, announced on 24 July 2026 with a threshold of SAR 187,500 across 2022, 2023, 2024 or 2025, dated 1 February 2027. No Wave 26 had been announced as at this page’s last review date.
Does the integration window have an end date?
ZATCA does not publish a window at all. Each announcement states one date: "starting from" in the earlier waves, "by no later than" in the later ones. Tables showing both a start and an end have added an end that was never published.
I missed my wave’s date — what happens?
Failing to integrate on time is a violation in ZATCA’s classification guideline, and its ladder begins with a warning and a correction window rather than a monetary fine. See the fines page on this site for the ladder, and ZATCA for your specific position.
Is this tool enough for Phase 2?
No. The Integration Phase requires connection to the Fatoora platform, cryptographic signing and XML — all server-side operations that cannot run inside a browser. Fatorli is a Phase 1 tool.