> ## Documentation Index
> Fetch the complete documentation index at: https://docs.invopop.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Saudi Arabia's e-invoicing regulation timeline

> Key dates and milestones for Saudi Arabia's phased e-invoicing and e-reporting requirements

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<Update label="Now" tags={["Phase 2", "B2B", "B2G", "B2C"]}>
  **Phase 2 — Integration phase begins**<br />
  Phase 2 introduces a continuous transaction control model and is rolled out in turnover-based waves. All in-scope taxpayers must integrate their e-invoicing solutions with ZATCA's Fatoora platform and produce UBL 2.1 invoices aligned with EN 16931, signed with a ZATCA-issued Cryptographic Stamp Identifier (CSID) using a XAdES digital signature, with a UUID, hash chain and TLV-encoded base64 QR code. Two flows apply:

  | Flow                    | Applies to                        | Mechanism                                                                                                                                                   |
  | ----------------------- | --------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------- |
  | [Clearance](#clearance) | B2B and B2G standard tax invoices | The invoice is submitted to Fatoora and cryptographically stamped by ZATCA *before* being issued to the buyer. Without clearance, the invoice is not valid. |
  | [Reporting](#reporting) | B2C simplified tax invoices       | The invoice is issued to the customer at point of sale with its QR code and reported to Fatoora within 24 hours.                                            |

  Wave 1 covered taxpayers with turnover above SAR 3 billion in 2021. Subsequent waves have progressively lowered the threshold, with ZATCA notifying each wave at least six months before its integration deadline.
</Update>

<Update label="30 Jun 2026" tags={["Phase 2", "Wave 24"]}>
  **Wave 24 — SME threshold**<br />
  Taxpayers with VAT-taxable turnover exceeding SAR 375,000 in 2022, 2023 or 2024 must integrate their e-invoicing systems with the Fatoora platform by 30 June 2026. This is the first wave to drop the threshold below SAR 750,000 and brings a large share of the Saudi SME population into Phase 2. Further waves are expected to be announced as ZATCA progressively extends the mandate to smaller taxpayers.
</Update>