{"id":12140,"date":"2026-02-22T08:47:28","date_gmt":"2026-02-22T08:47:28","guid":{"rendered":"https:\/\/businesslineglobal.com\/?p=12140"},"modified":"2026-05-31T08:13:44","modified_gmt":"2026-05-31T08:13:44","slug":"zatca-phase-2-readiness-for-sap-business-one-wave-23-24","status":"publish","type":"post","link":"https:\/\/businesslineglobal.com\/ar\/zatca-phase-2-readiness-for-sap-business-one-wave-23-24\/","title":{"rendered":"ZATCA Phase 2 Readiness for SAP Business One (Wave 23 & 24)"},"content":{"rendered":"
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ZATCA Phase 2 compliance presents a materially different challenge for businesses running SAP Business One compared to larger SAP S\/4HANA environments. While the regulatory requirements remain the same, SAP Business One customers\u2014typically SMEs\u2014face tighter architectural constraints, higher dependency on middleware, and less tolerance for error during real-time integration with the FATOORA platform.<\/span><\/p>

Saudi businesses that fall under Wave 23 or Wave 24 thresholds, and need a practical, risk-aware understanding of how Phase 2 integration works in an SME context.<\/span><\/p>

If you are looking for the full legal, architectural, and enforcement framework applicable across all SAP platforms, refer to our master guide on <\/span>ZATCA Phase 2 for SAP Customers in Saudi Arabia<\/span><\/a> which defines the regulatory model this support page is built upon<\/span><\/p>

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Wave<\/span><\/p><\/td>

Revenue Threshold (2022\/23\/24)<\/span><\/p><\/td>

Compliance Deadline<\/span><\/p><\/td><\/tr>

Wave 23<\/span><\/p><\/td>

> SAR 750,000<\/span><\/p><\/td>

March 31, 2026<\/span><\/p><\/td><\/tr>

Wave 24<\/span><\/p><\/td>

> SAR 375,000<\/span><\/p><\/td>

June 30, 2026<\/span><\/p><\/td><\/tr><\/tbody><\/table><\/div>

Wave 23 & Wave 24: What They Mean for SAP Business One Customers<\/span><\/h2>

ZATCA determines Phase 2 enforcement using historical VAT-subject revenue, not company size or ERP maturity. This distinction is critical for SAP Business One customers, many of whom unintentionally cross enforcement thresholds without realizing the architectural impact.<\/span><\/p>

Wave 23 applies to businesses where VAT-subject revenue exceeded SAR 750,000 during 2022, 2023, or 2024, with mandatory integration no later than 31 March 2026.<\/span><\/p>

Wave 24 expands enforcement to businesses exceeding SAR 375,000 during the same assessment period, with a compliance deadline of 30 June 2026.<\/span><\/p>

For SAP Business One environments, this creates a unique risk profile:<\/span><\/p>