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The e-invoicing reference: terms, waves and their official sources
What is Phase 2?
The integration phase. Every invoice leaves your system in an approved electronic format (XML), with a cryptographic stamp and a QR code, and your system connects to ZATCA's Fatoora platform.
- Simplified tax invoices (to consumers, like restaurant and café receipts) are reported to ZATCA within 24 hours of issue.
- Standard tax invoices (between businesses) must be cleared by ZATCA before they reach the buyer.
Who does Wave 25 cover?
VAT-registered businesses whose taxable revenue exceeded SAR 187,500 in any year from 2022 to 2025. The deadline to integrate is 1 February 2027, and ZATCA notifies the businesses concerned directly. If your revenue exceeded SAR 375,000 in 2022–2024, you are most likely in Wave 24, whose deadline passed on 30 June 2026, so check ZATCA's notice to you.
What are the fines?
Under ZATCA's violations classification guide (2nd edition, May 2024, pages 6 to 13, in Arabic), a first offense gets a warning and time to fix it, and fines start when it repeats within 12 months. Not issuing an e-invoice, and deleting or amending an invoice after issue, are each SAR 5,000 the second time, then 10,000, 15,000, 20,000 and 30,000, and SAR 40,000 after the sixth. Not connecting your system to Fatoora is SAR 10,000 the second time, then 15,000, 20,000, 30,000 and 40,000, and SAR 50,000 after the sixth.
We checked these figures against the guide on 26 October 2026. The older figures came from ZATCA's November 2021 announcement: not issuing started at SAR 5,000, and deleting or amending at SAR 10,000.
What your POS has to do
- Register each device on the Fatoora platform with a one-time code and obtain its certificate.
- Stamp every invoice cryptographically and chain it to the one before it.
- Print a QR code on the invoice carrying its key data.
- Send invoices to ZATCA on time, and handle rejections if they happen.
- Handle returns with a credit note, never by editing or deleting the invoice.
How to prepare before your wave
- Check your VAT number and national address on the ZATCA portal, because both appear on every invoice.
- Review your taxable revenue from 2022 to 2025 to see whether Wave 25 covers you.
- Choose a POS that really implements Phase 2 and keeps issuing invoices when the internet drops.
- Register every POS device on the Fatoora platform well before the deadline.
- Train your staff: returns by credit note, discounts by permission, and no deleting invoices.
Common mistakes that lead to fines
- Deleting or editing an invoice after issue instead of issuing a credit note.
- Issuing manual invoices, or invoices from an old system, after the deadline.
- POS devices with the wrong clock, so invoice dates don't match reality.
- Ignoring invoices the platform rejected instead of correcting and resending them.
How CashHub does it
Every invoice is issued in the e-invoice format: signed on the device itself, with a QR code, and chained to the invoice before it. If the internet drops, the invoice is issued as usual and saved on the device. Connecting to the Fatoora platform is done with you during setup, with no technical configuration on your side. If the device's certificate or clock has a problem, the register pauses invoicing until it's fixed, so no wrong invoice goes out. Returns, full or partial, refund VAT at the correct proportion, and invoices can never be deleted. Standard (B2B) tax invoices carry the buyer's VAT number, name and address, and are sent to ZATCA for clearance before they print, with returns by standard credit note.
Sources: ZATCA announcement on Wave 25 · ZATCA violations classification guide, May 2024 (Arabic) · ZATCA announcement on e-invoicing fines, November 2021 · ZATCA announcement on Wave 24 · ZATCA simplified invoice guide: reporting within 24 hours
Frequently asked questions
Do businesses that aren't VAT-registered have to integrate?
The Phase 2 requirement covers VAT-registered businesses, in the waves ZATCA sets. CashHub works for unregistered shops from day one, and switches to tax invoices when they register, with nothing to change.
Can I edit an invoice after issuing it?
No. Any correction is made with a credit or debit note linked to the original invoice; deleting or editing an invoice is a violation.
What happens if the internet goes down?
Simplified invoices are reported within 24 hours of issue, so a connected system can give your customer the invoice during the outage and report it once it's back online, within that window.
What's the difference between simplified and standard invoices?
Simplified invoices go to consumers, like restaurant and café receipts, and are reported within 24 hours. Standard invoices are between businesses and need ZATCA clearance before they reach the buyer.
Does every register device need registering?
Yes. Each device is registered on the Fatoora platform with a one-time code and gets its own certificate. With CashHub, our team registers your devices for you, with you, so you never deal with the technical setup.
Related pages
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