Saudi Arabia
Phase 2 Active Updated 2026-01-252 changes this quarter
Baseline
ZATCA FATOORAH e-Invoicing
Saudi Arabia mandates e-Invoicing through ZATCA's FATOORAH platform in two phases: Phase 1 (generation) requires electronic invoice generation; Phase 2 (integration) requires real-time clearance through ZATCA systems.
Key Dates
Dec 2021Phase 1: electronic invoice generation mandatory
Jan 2023Phase 2 (integration) began — rolling out in waves by taxpayer group
2025-2026Phase 2 waves continue, covering progressively smaller taxpayers
Who is in scope
All VAT-registered taxpayers in Saudi Arabia, phased by turnover bracket.
Process
Seller generates XML/PDF-A3 invoice → submits to ZATCA for clearance (B2B) or reporting (B2C) → ZATCA validates, applies cryptographic stamp → stamped invoice delivered to buyer.
Official Sources
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