ZATCA does not require every business to integrate with the Fatoora platform at once. Phase 2, integration, has been rolled out in waves since January 2023: the largest businesses first, then lower revenue thresholds group by group. Each group has a revenue threshold and a set of qualifying years. A business whose VAT-taxable revenue exceeded the threshold in any of those years is in the group, and ZATCA notifies it before its date.
The two latest groups
| Group | Taxable revenue above | Qualifying years | Integration deadline |
|---|---|---|---|
| 24 | SAR 375,000 | 2022, 2023, 2024 | 30 June 2026 |
| 25 | SAR 187,500 | 2022, 2023, 2024, 2025 | 1 February 2027 |
Note the added year in Group 25: a business that grew in 2025 is in, even if it was outside every earlier group. And SAR 187,500 a year is about SAR 15,600 a month, so the obligation now reaches small businesses: cafés, flower shops, one-person online stores and independent service providers.
Check your own figures in seconds with the free Phase 2 check: enter your taxable revenue for each year you know, and it shows your group, your deadline and how many days are left.
One year is enough, and coverage stays
The test is exceeding the threshold in any qualifying year, not in all of them and not in the latest one. A business that exceeded it in 2023 and dropped below afterwards is still covered, and coverage is not undone by a later fall in revenue.
Phase 1 already applies
A business outside both groups is not free of e-invoicing. Phase 1, issuing invoices electronically, has applied to every VAT-registered business since 4 December 2021. The waves decide only when the second step, integration with Fatoora, becomes mandatory.
Why the notice is missed
The notice goes to the email and mobile registered for the business on the ZATCA portal. Many businesses registered a former accountant's address or a number nobody answers, so the notice arrives and nobody reads it. Open the business's details on the portal and make sure the registered contacts reach you.
What to do before your date
- Have your VAT number, CR number and national address ready. The district is the field most often missing.
- Get a one-time code (OTP) from the Fatoora portal. It works once and expires after an hour.
- Connect early. Integrating before the deadline surfaces data problems while nothing is at stake.
The full guide is ZATCA Phase 2 e-invoicing explained. To connect a store, see the Shopify and WooCommerce answers.
Start here: one week free, no payment, from the day you connect, then very competitive plans: 49 SAR a month for Growth and 149 for Business, on a smooth, fast system that signs each invoice and sends it to ZATCA in seconds.