ZATCA wave checker: which Phase 2 wave are you in?
ZATCA brings taxpayers into e-invoicing Phase 2 in numbered waves chosen by revenue subject to VAT. Enter your revenue for each year and compare it with every published criterion.
ZATCA wave checker
Revenue subject to VAT, in riyals, for each calendar year. Leave a year empty if you do not know it.
Enter your revenue for at least one year to see the result.
ZATCA selects taxpayers and tells each one directly, at least six months before the integration date. This tool compares your figures with the published criteria. It is not an official ruling: confirm your wave with ZATCA.
Get an email when ZATCA announces a new wave
We email you when a newly announced Phase 2 wave is added to the wave tracker. Nothing else, and every email has a one-click unsubscribe link.
How the checker decides
ZATCA rolls Phase 2 out in waves. For each wave it publishes a revenue figure and the years in which that revenue is measured, and it selects the taxpayers whose revenue subject to VAT is above the figure in any one of those years. Wave 8 is worded “amounting to” the figure instead, so equality counts there.
Because the waves started with the largest taxpayers, a higher wave number means a lower revenue figure. A business that meets several criteria belongs to the earliest of those waves, so the checker shows the lowest wave number your figures reach and lists the others.
Revenue subject to VAT means the value of your taxable supplies, before VAT. Type the figure for each calendar year you know. A year you leave empty is not counted.
Good to know
- ZATCA decides which wave a taxpayer is in and notifies each one directly, at least six months before the integration date. This tool is a quick comparison with the published criteria, not an official ruling.
- The figures and dates come from ZATCA’s announcements as last checked on 6 October 2026. ZATCA can announce more waves, so check its announcements before you rely on a result.
- Nothing you type is stored or sent anywhere. The calculation runs in your browser.
Wave checker questions
How do I know which Phase 2 wave my business is in?
ZATCA notifies each selected taxpayer directly. You can also compare your revenue subject to VAT with the published criteria: find the wave whose figure your revenue passed in one of the listed years. If several match, you belong to the earliest wave. Confirm the result with ZATCA.
What counts as revenue subject to VAT?
It is the value of your taxable supplies, before VAT, in the calendar years a wave lists. Check with your accountant which of your sales count, because zero-rated and exempt supplies are treated differently.
My revenue is below the lowest figure. Does Phase 2 not apply to me yet?
No announced wave covers you yet: the lowest criterion so far is Wave 25, above SAR 187,500. Phase 1 (generation of electronic invoices with a QR code) has applied since 4 December 2021, and ZATCA may announce further waves, so keep watching its announcements.
What if the date of my wave has already passed?
Check ZATCA’s announcement for your wave and speak to your invoicing provider or accountant straight away about the integration. ZATCA’s notification to you and its own pages are the authority, not this tool.
Issue correct invoices without the guesswork
Try Fatooraz free for 90 days in ZATCA’s simulation environment. No credit card needed.