⚠️ Urgent · 50 Days Left

ZATCA Wave 24 Compliance: The Final 50 Days Before SAR 50,000 Fines Begin

If your Saudi restaurant generated SAR 375,000 or more in revenue during 2022, 2023, or 2024 — the Zakat, Tax and Customs Authority (ZATCA) has officially put you on the Wave 24 list. The deadline is final: June 30, 2026.

You have approximately 50 days to integrate your POS with ZATCA's Fatoora platform. If you miss the deadline, you face penalties that can devastate even a healthy business.

🚨 Penalty Structure
  • Fines from SAR 5,000 to SAR 50,000 per violation
  • Up to SAR 10,000 per missing QR code
  • The fine-exemption initiative also ends June 30, 2026 — with no further extensions announced by ZATCA

This isn't a drill. This is the final mandatory wave for restaurants in the lower-revenue bracket. Here's everything you need to know — and exactly what to do in the next 50 days.

What is ZATCA Wave 24?

ZATCA's Phase 2 e-invoicing rollout has been deployed in waves since 2023, targeting larger businesses first and gradually expanding to smaller VAT-registered entities.

Wave 24 is significant for one reason: it drops the revenue threshold to SAR 375,000 per year — bringing tens of thousands of small and medium restaurants into mandatory compliance for the first time.

The official announcement was made on September 26, 2025, by ZATCA, with the integration deadline set for June 30, 2026.

Official source: ZATCA Wave 24 Announcement →

Who is Affected?

Wave 24 applies to any business that meets both criteria:

  • Currently VAT-registered in Saudi Arabia
  • Had annual taxable revenue exceeding SAR 375,000 in any of 2022, 2023, or 2024

For restaurants specifically, this means:

  • Single-branch cafes doing SAR 1,000/day or more
  • Small QSR chains with 1-2 locations
  • Independent dine-in restaurants in Riyadh, Jeddah, Dammam, and beyond
  • Cloud kitchens crossing the SAR 375K mark
  • Food trucks and catering services at scale

If your annual revenue exceeds SAR 375,000 (roughly SAR 31,000/month), you're in.

The Real Cost of Non-Compliance

ZATCA's penalty structure is harsh, and the fines compound quickly:

ViolationFine (SAR)
Failure to issue an e-invoice5,000 (increases with repeat)
Deleting or amending an invoice10,000+
Missing QR code on invoiceUp to 10,000 per invoice
Failure to integrate with Fatoora5,000 - 50,000 per violation
Wrong invoice format / data5,000 minimum
⚠️ Do the math
If your restaurant issues 100 invoices per day, even a 10% non-compliance rate (10 invoices) could result in SAR 50,000+ in fines daily if ZATCA conducts an audit.

This is why Wave 24 isn't optional. It's an existential business decision.

What You Actually Need to Do (Technical Requirements)

Your POS system must meet four core technical requirements:

1. UBL 2.1 XML Invoices

Every invoice must be generated in Universal Business Language 2.1 XML format — the international standard ZATCA has adopted.

2. XAdES Digital Signatures

Each invoice must be cryptographically signed using XAdES (ETSI EN 319 132-1) standard with ECDSA signing algorithm and SHA-256 hashing.

3. Hash Chain

Every invoice must embed the cryptographic hash of the previous invoice — creating a tamper-proof chain. If even one link breaks, ZATCA rejects all subsequent invoices.

4. TLV-Encoded QR Codes

The QR code on each receipt must contain 9 specific tags in Tag-Length-Value format: Seller name, VAT number, timestamp, total, VAT amount, XML invoice hash, ECDSA signature, public key, and CSID signature.

Plus your POS must connect to ZATCA's Fatoora API in real-time (clearance for B2B) or within 24 hours (reporting for B2C).

Need a complete technical checklist?

Get our free 12-page ZATCA Wave 24 Compliance Checklist — covers every technical, legal, and operational requirement.

Download Free Checklist →

The 50-Day Action Plan

Here's exactly what to do, week by week, to be compliant by June 30:

Week 1 (Days 1-7): Assessment

  • Confirm your VAT registration status
  • Calculate your 2022/2023/2024 annual revenue
  • Review your current POS — is it ZATCA Phase 2 ready?
  • Most legacy POS systems are not compliant — verify with your vendor in writing

Week 2 (Days 8-14): Vendor Selection

If your current POS is not Wave 24 ready, you have three options:

  1. Upgrade your existing POS — only if vendor confirms compliance in writing
  2. Switch to a ZATCA-ready POS like Saheeh (24-hour setup)
  3. Add a ZATCA middleware layer — complex, expensive, not recommended

Week 3 (Days 15-21): Setup & Onboarding

  • Register your business on the Fatoora portal
  • Generate CSID (Cryptographic Stamp Identifier) for each POS device
  • Pass ZATCA's 6 mandatory compliance test scenarios
  • Configure VAT number, CRN, branch details

Week 4 (Days 22-28): Testing

  • Run real-world test sales through the new system
  • Verify QR codes appear on printed receipts
  • Confirm invoices are being submitted to ZATCA
  • Train your staff (cashiers, managers, accountants)

Weeks 5-7 (Days 29-50): Live Operations

  • Switch to live ZATCA submissions
  • Monitor your ZATCA Compliance Dashboard daily
  • Resolve any rejected invoices immediately
  • Keep daily backups of submitted invoices

Why Speed Matters: The Cost of Waiting

Many restaurants are waiting until June. This is dangerous for three reasons:

  1. Implementation takes time — typical ZATCA setup is 2-3 weeks for properly built systems, 6-8 weeks for retrofit
  2. POS vendors get overwhelmed — the closer to June 30, the longer queues become
  3. No more extensions — ZATCA has been clear: this is the last fine-exemption window. Previous waves were extended; Wave 24 will not be.
Restaurants that start their compliance in May are typically live by mid-June — safely before the deadline. Restaurants that start in late June typically miss the deadline and pay fines.

How Saheeh Solves Wave 24 — in 24 Hours

Saheeh is a restaurant POS platform built ground-up for ZATCA Phase 2 compliance. We don't retrofit compliance — it's the foundation.

What you get:

  • ✅ UBL 2.1 XML invoicing (built-in)
  • ✅ XAdES digital signatures (automatic)
  • ✅ TLV QR codes (printed and digital)
  • ✅ Fatoora API integration (real-time + reporting)
  • ✅ Per-device CSID management
  • ✅ Offline mode (queue + sync)
  • ✅ Saudi data hosting (PDPL compliant)
  • ✅ Arabic + English receipts
  • ✅ Hijri calendar support
  • ✅ Mada, STC Pay, Apple Pay, Tabby, Tamara
  • ✅ Talabat, Jahez, HungerStation, Keeta integration
✅ Pricing
Starting at SAR 99/month — a fraction of competitors charging SAR 299+ for similar features. We deliver hardware, configure your menu, generate your CSIDs, and have you live within 24 hours.

Frequently Asked Questions

My revenue was only SAR 400,000 last year. Am I really in Wave 24?

Yes. If your taxable revenue exceeded SAR 375,000 in any of 2022, 2023, or 2024 — you're in. The threshold checks any qualifying year.

What if I don't meet the June 30 deadline?

ZATCA can impose fines from SAR 5,000 to SAR 50,000 per violation, plus block your ability to issue legal invoices. Customers cannot deduct VAT from your non-compliant invoices, which can affect your B2B relationships.

Does Saheeh actually have ZATCA approval?

Saheeh meets all ZATCA Phase 2 technical requirements. Each restaurant registers its own EGS device on Fatoora portal during onboarding — we guide you through this in under 30 minutes.

Can I switch from Foodics to Saheeh?

Yes. We offer free migration: we transfer your menu, customers, and historical data. Most migrations complete within 48 hours.

What hardware do I need?

A tablet (iPad or Android), thermal receipt printer (Epson/Bixolon), and cash drawer. We deliver and install — included in setup.

S
Saheeh POS
The verified POS for Saudi restaurants. Powered by Black Layers Studio.

50 days. Then ZATCA fines start.

Don't wait until June. Restaurants that start in May are compliant by June. Those who wait? They pay. Saheeh gets you live in 24 hours.

Source: ZATCA Wave 24 announcement · zatca.gov.sa/en/Pages/news_1426.aspx