Source: https://rivet.global/blog/saudi-zatca-fatoora-integration-waves
Published: 2026-10-08 · Updated: 2026-10-08 · By William Sunjo M.

# ZATCA's Fatoora integration phase: what Saudi businesses in the later waves need to do

Saudi e-invoicing integration rolls out in waves by revenue. What integration means, how notification works, and what applies to foreign clients.

## Key takeaways

- Saudi Arabia's e-invoicing has two phases: generation (from December 2021) and integration with ZATCA's Fatoora platform (in waves from 2023).
- In the integration phase, standard B2B tax invoices are cleared by ZATCA before being shared with the buyer; simplified B2C invoices are reported within 24 hours.
- ZATCA notifies each wave at least six months before its integration date, with waves set by revenue thresholds.
- Invoices to foreign customers follow the e-invoicing rules as well, with export VAT treatment.

A Riyadh engineering consultancy received ZATCA's notification for its wave: six months to integrate its invoicing system with the Fatoora platform. It already issues electronic invoices with QR codes, as required since December 2021. Integration means each B2B invoice will be cleared by ZATCA before the client receives it.

## Two phases

Generation (since 4 December 2021). All VAT-registered businesses issue electronic invoices in a compliant solution, with QR codes on simplified invoices.

Integration (in waves since 1 January 2023). Businesses connect their e-invoicing solution to ZATCA's Fatoora platform:

- standard tax invoices (B2B) are sent to ZATCA for clearance in real time, and only then shared with the buyer,
- simplified tax invoices (B2C) are issued and reported to ZATCA within 24 hours.

## Waves

ZATCA rolls out integration in waves, each defined by revenue in a reference year, with lower thresholds in later waves. Each wave is notified at least six months before its date. By 2026 the waves had reached much smaller businesses. Check your ZATCA account for your notification.

## Steps

1. Confirm your e-invoicing solution supports integration: XML format, cryptographic stamp, QR code and the Fatoora APIs.
2. Onboard your devices or units to the platform.
3. Test clearance and reporting before your date.
4. Train staff on what happens when an invoice is rejected.

## Foreign customers

Export invoices are issued through the same system. Qualifying exports of goods and services are zero-rated for VAT. Keep customs records for goods and contracts and evidence of use abroad for services.

## The payment side

Integration changes how invoices are approved, not how customers pay. Foreign customers pay Saudi accounts by international transfer. US, EU and UK clients pay faster when they can use their own domestic rails.

## Paying into Saudi Arabia: the local rail

| What | Detail |
|---|---|
| Local rail | sarie instant payments |
| Run by | Saudi Central Bank (SAMA) |
| Settlement | Seconds, 24/7 |

Source: [SAMA: sarie](https://www.sama.gov.sa/). Checked when this guide was last updated; the scheme's own page has the current figures.

## Where Rivet fits

Rivet is not an e-invoicing solution. A Rivet business account accepts registered companies after verification, including Saudi companies, subject to local rules, with US account details on every plan and euro and sterling details from the Growth plan. Rivet is not a bank; regulated partner institutions hold the funds.

## Questions

### What is the difference between clearance and reporting?

Standard tax invoices (B2B) are sent to ZATCA for clearance before the buyer receives them. Simplified tax invoices (B2C) are issued to the customer and reported to ZATCA within 24 hours.

### How do I know my wave?

ZATCA notifies taxpayers in each wave directly, at least six months ahead, based on revenue thresholds. Check your ZATCA account.

### Do export invoices fall under e-invoicing?

Yes. Invoices for exports are issued through the e-invoicing system, with the zero-rated VAT treatment for qualifying exports.

### What does a compliant solution need?

It must generate invoices in the required XML format, sign them, include the QR code, and connect to the Fatoora platform through ZATCA's APIs.