ZATCA June 30, 2026 Deadline: Wave 24 Compliance Guide (SAR 375K+ Revenue)

What is the June 30, 2026 ZATCA deadline?

June 30, 2026 is the end of the compliance window for Wave 24 of ZATCA’s Phase 2 e-invoicing. By this date, affected businesses must have integrated their e-invoicing with ZATCA’s Fatoora platform. Wave 24 is the last announced wave so far and brings the smallest businesses (by revenue) into Phase 2. Missing the deadline exposes you to the same penalties and risks as other waves: fines, VAT disallowance risk, and audit attention.

Who must comply by June 30, 2026? (Wave 24 criteria)

Wave 24 applies to VAT-registered taxpayers whose VAT-subject revenue exceeded SAR 375,000 in any of:

• 2022
• 2023
• 2024

If your revenue was above SAR 375,000 in any of those years and you were not already in an earlier wave (e.g. Wave 23 with the March 31, 2026 deadline), you fall into Wave 24. That includes many small businesses: shops, restaurants, freelancers, and service providers above the threshold.

ZATCA gives a compliance window for Wave 24: you can integrate from April 1, 2026 through June 30, 2026. You must be fully compliant by June 30, 2026 at the latest. Check your status and exact deadline in the Fatoora portal.

March wave vs June wave: what’s the difference?

	Wave 23 (March)	Wave 24 (June)
Revenue threshold	Over SAR 750,000 (2022/2023/2024)	Over SAR 375,000 (2022/2023/2024)
Deadline	March 31, 2026	June 30, 2026
Compliance window	Single deadline date	April 1 – June 30, 2026
Who	Larger small / mid-size businesses	Smaller businesses, many sole props / small shops

If you are in Wave 23, you must be ready by March 31, 2026; if you are in Wave 24 only, you have until June 30, 2026. The technical requirements (format, QR, clearance, reporting) are the same; only the deadline and revenue band differ.

What you must have in place by June 30, 2026

1. Fatoora and EGS units — Every device or system that issues invoices must be registered in Fatoora as an EGS unit and have a production CSID.
2. Compliant invoices — UBL 2.1 XML (or PDF/A-3 with embedded XML), all mandatory fields, digital signature, QR code as per ZATCA.
3. B2B clearance — Send each B2B invoice to ZATCA for clearance before sharing with the buyer; only deliver once cleared.
4. B2C reporting — Report each B2C simplified invoice to ZATCA within 24 hours of issuance.
5. No non-compliant Phase 2 invoices — After June 30, 2026, all in-scope invoices must be issued and cleared/reported through the integrated system.

Small businesses often have a single EGS unit (one till or one system). You still need full integration: one unit is enough, but it must be correctly registered and working.

How missing the June 30 deadline affects your business

Same rules as other waves

• Fines — Non-issuance or non-archiving of e-invoices: typically SAR 5,000–50,000. Deletion or improper amendment: SAR 10,000–50,000. Other violations (e.g. missing QR, not informing ZATCA of malfunctions) can draw warnings or fines up to SAR 50,000. Repeat violations attract higher amounts. Full detail: ZATCA e-invoicing penalties and fines.
• VAT — Input VAT deduction can be at risk if invoices are non-compliant.
• Audits — Non-compliance increases the chance of ZATCA follow-up and audits.
• Operations — Inability to issue compliant B2B invoices can block sales; late or missing B2C reporting can create compliance and reputational risk.

Wave 24 is not “soft” or optional: the same penalties and consequences apply. Preparing in advance is essential.

Why Wave 24 matters for small business

Wave 24 is the first (and so far only) wave that explicitly includes businesses with revenue above SAR 375,000. That means:

• Many new businesses are in scope for the first time: small retail, F&B, services, freelancers.
• Limited in-house IT — Small businesses often rely on a single accounting or POS system. Choosing a ZATCA-ready solution or API and connecting it to Fatoora is usually the fastest path.
• Single location, single EGS — One branch or one till often means one EGS unit. Setup is simpler than for multi-branch businesses, but you still must complete Fatoora onboarding and testing.

Starting early (e.g. April 2026 or before) gives you time to fix issues before June 30, 2026.

Practical timeline: how to prepare for June 30, 2026

Before April 2026

• Confirm in Fatoora that you are in Wave 24 and note the window (April 1 – June 30, 2026).
• Choose a ZATCA-compliant solution or API (e.g. Esnad) or plan an in-house build. For most small businesses, a ready-made solution is quicker.
• Create your EGS unit(s), complete OTP and compliance in Fatoora, obtain production CSID. Test in sandbox, then switch to production.
• Train anyone who issues or handles invoices on the new process.

April – June 2026

• Go live as soon as you are ready within the window; don’t wait until the last week.
• Verify: every B2B invoice is cleared before sending to the buyer; every B2C invoice is reported within 24 hours.
• By June 30, 2026: ensure there are no gaps. From July 1, 2026 onward, all in-scope invoices must be Phase 2–compliant.

After June 30, 2026

• Monitor clearances and reporting; handle errors and certificate renewal.

If your VAT revenue exceeded SAR 375,000 in 2022, 2023, or 2024, and you are in Wave 24, treat June 30, 2026 as your hard deadline and aim to be live well before that date.

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