Understanding Phase 2 Waves
ZATCA is implementing Phase 2 (Integration Phase) in waves based on business revenue. This phased approach allows businesses of different sizes to prepare adequately.
Wave Timeline
| Wave | Revenue Threshold | Deadline |
|---|---|---|
| Wave 1 | Over SAR 3 billion | January 2023 |
| Wave 2 | Over SAR 500 million | July 2023 |
| Wave 3 | Over SAR 250 million | October 2023 |
| Wave 4 | Over SAR 150 million | November 2023 |
| Wave 5 | Over SAR 100 million | December 2023 |
| Wave 6 | Over SAR 70 million | January 2024 |
| Wave 7+ | Smaller businesses | Ongoing |
How to Check Your Wave
ZATCA notifies businesses directly about their wave inclusion. You can also:
- Check your ZATCA portal notifications
- Review your annual revenue against thresholds
- Contact ZATCA support for clarification
Preparation Checklist
- Confirm your wave assignment
- Choose ZATCA-compliant software
- Generate and register your CSID
- Complete compliance testing
- Obtain production CSID
- Go live before deadline
Late Compliance Penalties
Missing your wave deadline can result in penalties starting from SAR 5,000 per invoice. Don't wait until the last minute!