E-Invoicing / GCC / Saudi Arabia
E-Invoicing in Saudi Arabia
Phase 2 requires in-scope taxpayers to integrate their e-invoicing solutions with ZATCA's FATOORA platform. The rollout continues by taxpayer wave.
Regulatory status current as of September 2026. Requirements change frequently; confirm final obligations with the relevant tax authority and your legal/tax advisors.
Mandate at a glance
Regime
ZATCA FATOORA · Phase 2
Model
Standard Tax Invoice — Clearance
Simplified Tax Invoice — Reporting
Next mandatory date
Rolling waves
Who's affected
VAT-registered by turnover wave
Key data / ERP impacts
Invoices must be generated as compliant XML (or PDF/A-3 with embedded XML) with a UUID and cryptographic stamp.
A QR code and mandatory fields (VAT numbers, line-level tax, invoice type codes) are validated at clearance.
Master data must be clean before integration — Fatoora rejects malformed invoices outright.
How InTaxOps helps
Wave & entity readiness
Confirm assigned wave, affected entities, VAT data, and required implementation timing.
ZATCA field & process mapping
Map ERP invoice outputs to standard and simplified invoice requirements.
FATOORA reconciliation
Reconcile cleared/reported invoice status back to ERP and accounting records.
Common questions
How do we know our wave?
ZATCA notifies taxpayers based on annual revenue thresholds. We help you confirm your wave and the integration deadline.
What's the difference between Phase 1 and Phase 2?
Phase 1 (Generation) required electronic invoices; Phase 2 (Integration) adds real-time clearance/reporting through Fatoora.
Getting ready for Saudi Arabia?
We'll assess your entities and systems against the current requirements and hand back a plan.
Run a readiness check