Phase 2 ActiveMiddle EastSaudi Arabia ZATCA eInvoicing (FATOORA): Phase 2 Guide
Saudi Arabia's ZATCA eInvoicing mandate is in Phase 2 integration with the FATOORA platform.
Overview
Saudi Arabia's ZATCA (Zakat, Tax and Customs Authority) mandates electronic invoicing in two phases. Phase 1 (Generation) requires electronic invoice generation. Phase 2 (Integration) requires real-time reporting to the FATOORA platform.
Key Requirements
All taxable persons must generate invoices electronically (Phase 1)
Phase 2: Real-time clearance through FATOORA for B2B invoices
Invoices must include QR codes with TLV-encoded data
XML format compliant with ZATCA specifications (based on UBL 2.1)
Cryptographic stamping (digital signature) required in Phase 2
Timeline
Phase 1: Electronic generation mandatory
Phase 2: First wave of taxpayers (>SAR 3B revenue)
Phase 2: Additional waves for smaller taxpayers
Non-Compliance Penalties
Phase 1 non-compliance: SAR 5,000 per violation (first offense)
Repeated violations: up to SAR 50,000
Phase 2: potential suspension of business activities
How Taxera Helps with Saudi Arabia Compliance
Taxera supports ZATCA Phase 2 with automated UBL 2.1 generation, cryptographic stamping, and FATOORA API integration.
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