Rollout phases — when Phase 2 becomes mandatory for your business
Phase 2 (Integration) is enforced in waves based on annual revenues subject to VAT (highest of 2022, 2023, or 2024). The table below summarizes thresholds and deadlines.
| Wave | Threshold (VATable revenues; highest of 2022/2023/2024) | Integration deadline |
|---|---|---|
| 10 | More than SAR 25 Mn | 31 Dec 2024 |
| 11 | More than SAR 15 Mn | 31 Jan 2025 |
| 12 | More than SAR 10 Mn | 28 Feb 2025 |
| 13 | More than SAR 7 Mn | 31 Mar 2025 |
| 14 | More than SAR 5 Mn | 30 Apr 2025 |
| 15 | More than SAR 4 Mn | 31 May 2025 |
| 16 | More than SAR 3 Mn | 30 Jun 2025 |
| 17 | More than SAR 2.5 Mn | 31 Jul 2025 |
| 18 | More than SAR 2 Mn | 31 Aug 2025 |
| 19 | More than SAR 1.75 Mn | 30 Sep 2025 |
| 20 | More than SAR 1.5 Mn | 31 Oct 2025 |
| 21 | More than SAR 1.25 Mn | 30 Nov 2025 |
| 22 | More than SAR 1 Mn | 31 Dec 2025 |
| 23 | More than SAR 750,000 | 31 Mar 2026 |
| 24 | More than SAR 375,000 | 30 Jun 2026 |
Why knowing your wave matters
- ✓
Understand whether Phase 2 is mandatory for your business now or later
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Know your integration deadline to avoid late readiness
- ✓
Plan invoicing operations and data preparation ahead of enforcement
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Replace guessing with a clear rollout timeline
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Reduce operational risk during the transition to Phase 2
FAQ
By annual revenues subject to VAT (highest of 2022, 2023, or 2024), per ZATCA rollout phases.
It becomes mandatory based on rollout phases published by ZATCA.
No. Rollout waves apply to Phase 2, not Phase 1.
No. QR rules depend on invoice type and the applicable phase, not waves.
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