Saudi Arabia
ZATCA Fatoora
E-invoicing
B2G
Mandatory- Format
- UBL 2.1 (KSA extensions)
- Infrastructure
- Fatoora
- Model
- Clearance
- Scope and deadline
- Resident VAT-registered taxpayers; rolling out in waves
B2B
Mandatory- Format
- UBL 2.1 (KSA extensions)
- Infrastructure
- Fatoora
- Model
- Clearance
- Scope and deadline
- Resident VAT-registered taxpayers; rolling out in waves
B2C
Mandatory- Format
- UBL 2.1 (KSA extensions)
- Infrastructure
- Fatoora
- Model
- Reporting
- Scope and deadline
- Resident VAT-registered taxpayers; rolling out in waves
More info
Country details
- Tax authority
- Zakat, Tax and Customs Authority (ZATCA)
- Archiving period
- 6 years from the end of the tax period; records must be stored in Saudi Arabia
- E-signature
- Required
- Regulation
-
- E-Invoicing Implementation Resolution · E-invoicing rules and mandatory invoice content
- VAT Implementing Regulation · Six-year retention; simplified-invoice buyer details
Phase 1 — invoice generation
Electronic invoice generation became mandatory for all VAT-registered residents.
Wave 23 — above SAR 750,000
The first wave covering taxpayers below the SAR 1 million threshold.
Phase 2 — Integration phase begins
Phase 2 introduces a continuous transaction control model and is rolled out in turnover-based waves. All in-scope taxpayers must integrate their e-invoicing solutions with ZATCA's Fatoora platform and produce UBL 2.1 invoices aligned with ZATCA's XML Implementation Standard, signed with a ZATCA-issued Cryptographic Stamp Identifier (CSID) using a XAdES digital signature, with a UUID, hash chain and TLV-encoded base64 QR code. Two flows apply: Clearance (B2B and B2G standard tax invoices) — the invoice is submitted to Fatoora and cryptographically stamped by ZATCA before being issued to the buyer; without clearance, the invoice is not valid. Reporting (B2C simplified tax invoices) — the invoice is issued to the customer at point of sale with its QR code and reported to Fatoora within 24 hours. Wave 1 covered taxpayers with turnover above SAR 3 billion in 2021. Subsequent waves have progressively lowered the threshold, with ZATCA notifying each wave at least six months before its integration deadline.
Wave 24 — SME threshold
Taxpayers with VAT-taxable turnover exceeding SAR 375,000 in 2022, 2023 or 2024 must integrate their e-invoicing systems with the Fatoora platform by 30 June 2026. This is the first wave to drop the threshold below SAR 750,000 and brings a large share of the Saudi SME population into Phase 2. Further waves are expected to be announced as ZATCA progressively extends the mandate to smaller taxpayers.