{"id":12002,"date":"2026-02-02T10:39:37","date_gmt":"2026-02-02T10:39:37","guid":{"rendered":"https:\/\/businesslineglobal.com\/?p=12002"},"modified":"2026-04-26T09:47:04","modified_gmt":"2026-04-26T09:47:04","slug":"zatca-phase-2-sap-integration-wave-23-24","status":"publish","type":"post","link":"https:\/\/businesslineglobal.com\/ar\/zatca-phase-2-sap-integration-wave-23-24\/","title":{"rendered":"ZATCA Phase 2 for SAP Customers in Saudi Arabia: Wave 23 & 24 Compliance Guide (2026)"},"content":{"rendered":"
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Saudi Arabia\u2019s mandatory e-invoicing program has entered its most commercially impactful stage. Under Phase 2 (Integration Phase), businesses are now required to connect their ERP and billing systems directly to the FATOORA platform operated by Zakat, Tax and Customs Authority (ZATCA).<\/span><\/p>\n

For finance leaders, this is no longer a regulatory checkbox. Phase 2 introduces real-time invoice clearance, XML-based reporting, cryptographic stamping, and audit-ready data retention \u2014 all of which directly affect cash flow, VAT deductibility, and operational continuity.<\/span><\/p>\n

This guide is written specifically for SAP customers in Saudi Arabia \u2014 including SAP S\/4HANA and SAP Business One environments \u2014 who need a clear, practical understanding of ZATCA Phase 2 requirements, current enforcement waves, and what technical readiness actually looks like before the 2026 deadlines, supported by an expereienced SAP consulting firm in saudi Arabia.<\/a><\/span><\/p>\n

This applies to SAP S\/4HANA (utilizing SAP DRC<\/a>), SAP ECC, and SAP Business One. The strategy differs by environment: while S\/4HANA leverages the Standard Document and Reporting Compliance (DRC) framework, ECC and B1 often require specialized connectors or middleware to handle the real-time “handshake” with the Fatoora portal.<\/span><\/p>\n

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ZATCA Phase 2 Rollout: Wave 23 & Wave 24 Deadlines<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Saudi Arabia continues the phased rollout of mandatory e-invoicing under the Integration Phase, requiring businesses to connect their systems directly with the FATOORA platform<\/a> operated by the Zakat, Tax and Customs Authority (ZATCA<\/a>).<\/p>\n

In July 2025, ZATCA confirmed Wave 23, targeting taxpayers with annual VAT-subject revenues exceeding SAR 750,000 during 2022, 2023, or 2024. Affected businesses must complete Phase 2 integration no later than 31 March 2026.<\/p>\n

In October 2025, ZATCA announced Wave 24, extending Phase 2 requirements to taxpayers with revenues above SAR 375,000 during the same assessment period. The compliance window for Wave 24 runs from 1 April 2026, with a final enforcement deadline of 30 June 2026, as confirmed by ZATCA\u2019s official implementation decision<\/a>.<\/p>\n

ZATCA formally notifies each affected taxpayer ahead of their enforcement window. Businesses are expected to complete technical integration, testing, and go-live within the notified period to avoid compliance breaches. For official requirements, formats, and integration rules, refer to the ZATCA E-Invoicing Detailed Guideline<\/a>,<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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What ZATCA Phase 2 (Integration Phase) Requires from Businesses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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ZATCA Phase 2 goes beyond generating electronic invoices. It introduces a continuous transaction control (CTC) model, where invoices must be validated, stamped, and either cleared or reported through the FATOORA platform using standardized technical protocols.<\/p>\n

At a high level, Phase 2 requires SAP environments to:<\/b><\/p>\n