Certified on NPHIES- If ZATCA has notified you for Wave 25, integrate by 1 February 2027.
- Your invoicing system must connect to Fatoora, not just print a QR code.
- Each branch or desk that issues invoices is onboarded as its own unit.
Source: ZATCA, 24 July 2026. Checked on [date] by [name], [tax adviser].
Who is in Wave 25
The wave covers taxpayers whose taxable revenue passed 187,500 in any year from 2022 to 2025. ZATCA notifies each taxpayer in a wave; rely on that notice, or ask your accountant.
What changes in Phase 2
In Phase 1, invoices had to be electronic. In Phase 2, your invoicing system connects to ZATCA’s Fatoora platform, and every invoice carries what ZATCA checks.
- A QR code anyone can scan to read the invoice’s key details.
- A unique number, so no invoice can be issued twice.
- A cryptographic stamp from your invoicing unit, so nobody can forge it.
- A link to the invoice before it, so nothing can be removed quietly.
A QR code alone does not make an invoice Phase 2. What matters is that your system is connected to Fatoora, so that ZATCA receives, checks and records each invoice.
What it means for a clinic
A clinic issues two kinds of invoice. A tax invoice to the insurer is cleared by ZATCA before it is sent. A simplified tax invoice to the patient, for their share or a cash visit, is reported to ZATCA within 24 hours.
When an insurer pays less and you accept the short payment, or a price is corrected, a credit note is issued against the original. An invoice that has gone to ZATCA is never edited.
Who gets which invoice
| Who | Invoice | What ZATCA does |
|---|---|---|
| A patient paying in cash | A simplified tax invoice | Receives it within 24 hours |
| An insured patient, for their share | A simplified tax invoice | Receives it within 24 hours |
| The insurer | A tax invoice | Clears it before it is sent |
| A short-paid or corrected line | A credit note against the original | Clears or receives it, like the original |
Before you start: a readiness checklist
Gather these before the onboarding call, and the call takes minutes, not days.
- Your VAT number and a login to the Fatoora portal.
- The name of whoever manages your invoices, and your accountant’s.
- Every branch or desk that issues invoices, because each becomes its own unit.
- How your invoices are numbered today, so the new ones follow on.
- A date for the first test invoice, well before 1 February.
If you already issue Phase 1 electronic invoices, keep doing so until the new unit is live. The switch happens on the day your first Phase 2 invoice passes ZATCA’s checks, not before.
What to do now
- Confirm you are in Wave 25 from ZATCA’s notice.
- Choose the system that will issue your invoices, and make sure it connects to Fatoora, not just prints a QR code.
- Onboard: create a one-time code in the Fatoora portal (it’s valid for an hour) and connect each invoicing unit.
- Issue a test invoice and see it pass ZATCA’s checks, well before 1 February.
Three questions
Do I need a developer? No. Your invoicing system makes the connection; you create the one-time code in Fatoora and give it to them.
What if ZATCA rejects an invoice? Fix the problem and issue a new invoice, with a credit note against the first where one is needed.
What if we miss 1 February? [Tax adviser: what ZATCA expects from a late taxpayer, stated calmly.] Either way, start onboarding the week you find out: the steps are the same.
If your clinic runs on Nabdah, the invoices come from the visit and the claim, and we do the onboarding with you on one call: see how Nabdah connects you to Fatoora.
Check if you’re in Wave 25.
Answer three questions, and see the invoices Nabdah issues from your visits and claims.
