# Saudi Arabia — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Saudi Arabia.

Country: Saudi Arabia
ISO 3166-1 alpha-2: SA
Region: Asia
Currency: SAR
Invopop coverage: Covered — available in production
Tax authority: Zakat, Tax and Customs Authority (ZATCA)
Tax authority website: https://zatca.gov.sa
Archiving period: 6 years from the end of the tax period; records must be stored in Saudi Arabia
E-signature requirement: required
Last updated: 2026-08-19 10:21:01

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## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | UBL 2.1 (KSA extensions) | Fatoora | Clearance | — | Resident VAT-registered taxpayers; rolling out in waves |
| B2B | Mandatory | UBL 2.1 (KSA extensions) | Fatoora | Clearance | — | Resident VAT-registered taxpayers; rolling out in waves |
| B2C | Mandatory | UBL 2.1 (KSA extensions) | Fatoora | Reporting | — | Resident VAT-registered taxpayers; rolling out in waves |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### ZATCA Fatoora

Docs: https://docs.invopop.com/apps/saudi-arabia

## Timeline

Dated milestones in this country's mandate rollout.

### 4 DEC 2021 — Phase 1 — invoice generation

Electronic invoice generation became mandatory for all VAT-registered residents.

### 31 MAR 2026 — Wave 23 — above SAR 750,000

The first wave covering taxpayers below the SAR 1 million threshold.

### NOW — 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.

### 30 JUN 2026 — 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.

## Regulations

- [E-Invoicing Implementation Resolution (E-invoicing rules and mandatory invoice content)](https://zatca.gov.sa/en/E-Invoicing/Introduction/LawsAndRegulations/Documents/E-Invoicing%20Implementation%20Resolution_EN.pdf)
- VAT Implementing Regulation (Six-year retention; simplified-invoice buyer details)

## Integrations

- Zatca

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## Source

- Canonical page (human): https://www.invopop.com/coverage/saudi-arabia
- This document (markdown): https://www.invopop.com/coverage/saudi-arabia.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/saudi-arabia