Saudi Arabia’s ZATCA is mandating e-invoicing via its Fatoora platform to enhance transparency. Phase 1, completed in December 2021, introduced electronic invoicing. Phase 2, rolling out, includes B2B/B2G validations and B2C tax reporting.
ZATCA E‑Invoicing Rules in Saudi Arabia Explained
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Author: Ema Stamenković
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Content accuracy validation date:
29.04.2026
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09:16h
Saudi Arabia is progressively rolling out mandatory e-invoicing and e-reporting requirements for all businesses, led by the Zakat, Tax and Customs Authority (ZATCA) through its Fatoora platform.
The reform aims to improve transparency, standardize invoice formats, and provide near-real-time visibility of transaction data.
Phase 1 (completed) introduced mandatory electronic invoicing using UBL 2.1 (aligned with EN 16931). Invoices can be issued as standalone XML files or hybrid PDF documents with embedded structured data.
Phase 2 (currently rolling out in multiple waves) requires:
- B2B and B2G transactions: Clearance model — invoices must be submitted to Fatoora for validation. ZATCA applies a cryptographic stamp and returns the cleared invoice to the issuer, who then delivers it to the recipient.
- B2C transactions: E-reporting model — businesses issue simplified tax invoices (with QR code and cryptographic stamp) directly to the customer, then report the transaction data to Fatoora within 24 hours.
Implementation timeline:
- Phase 1: Mandatory e-invoicing since December 2021.
- Phase 2: Started on January 1, 2023, and is being implemented progressively based on company turnover.
Current and upcoming waves:
- Wave 23 (in effect since March 31, 2026): Mandatory for companies with annual turnover above SAR 750K (~€170K).
- Wave 24 (deadline: June 30, 2026): Mandatory for companies with annual turnover above SAR 375K (~€85K).
Further waves will continue to expand the mandate to smaller taxpayers across the country.
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