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Saudi Arabia e-Invoicing
الفاتورة الإلكترونية ZATCA في المملكة العربية السعودية
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Saudi Arabia clears standard tax invoices through ZATCA's Fatoora platform and receives simplified invoices by report within 24 hours. Resident taxable persons have generated e-invoices since 4 December 2021, and integration arrives in waves: wave 25 covers revenues above SAR 187,500 and is due by 1 February 2027.
Saudi Arabia e-Invoicing Overview
B2B
phased
since 4 December 2021The duty to generate structured e-invoices has applied to every resident taxable person since 4 December 2021. Clearance and reporting start only on the date set for the taxpayer's own integration wave, and ZATCA notifies each wave at least six months ahead. Wave 25, announced on 24 July 2026, reaches taxpayers whose VAT-subject revenues passed SAR 187,500 in 2022, 2023, 2024 or 2025, with 1 February 2027 as the integration date. Taxpayers below that level are not yet in any wave.
B2G
phased
since 4 December 2021There is no separate public-sector regime. Invoices to government bodies are ordinary tax invoices under Article 53 of the VAT Implementing Regulations, so they carry the generation duty that began on 4 December 2021 and move to clearance on the same wave date as the supplier's other sales.
B2C
phased
since 4 December 2021Retail sales are documented with simplified tax invoices, which have had to carry a QR code since 4 December 2021. Once the seller reaches its wave date, its solution applies a cryptographic stamp of its own and the invoice goes to the Authority within 24 hours of being generated instead of being checked beforehand.
Next deadline1 February 2027 · Wave 25 integration date
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Implementation Timeline(11 events)
Key mandate dates. Select a date for detail, or show all updates below.
Generation phase begins
4 December 2021
National
Current controls and technical specifications issued
19 May 2023
National
Fines exemption initiative extended to 31 December 2026
29 June 2026
National
Premium Sponsors
Compliance Regime
CTC Model
Clearance
Two routes run side by side. A standard tax invoice goes to the Authority first, which checks it against the controls in the Implementation Resolution and stamps only what meets them before the seller may share the document with the customer. A simplified invoice carries the seller's own cryptographic stamp and reaches the Authority afterwards. Neither duty binds a taxpayer until the integration date set for its wave, and until then the generation and storage rules apply on their own.
Network
Clearance
Standards
UBL 2.1 syntax per the ZATCA Electronic Invoice XML Implementation Standard v1.2 (19 May 2023), EN 16931 semantic model, with UN/CEFACT and ISO code lists, ZATCA Electronic Invoice Data Dictionary (19 May 2023), ZATCA Security Features Implementation Standards (19 May 2023)
Record-keeping & Reporting
Archiving
Six years from the end of the tax period under Article 66 of the VAT Implementing Regulations ; records for capital assets run for the adjustment period plus five years, which is 11 years for movable assets and 15 for immovable ones. Invoices and records must be kept in the Kingdom, either physically or electronically through an access point in the Kingdom that reaches the server or database holding them. Records are kept in Arabic and tax invoices are issued in Arabic alongside any other language shown.
SAF-T
N/A
No SAF-T requirement. ZATCA collects invoice data directly through the Fatoora platform.
Technical Formats
XML in UBL 2.1 syntax, mandated for generating and transmitting invoices and notes
PDF/A-3 with an embedded XML file, an optional readable copy for the buyer
QR code: required on simplified invoices from the generation phase, and returned by ZATCA on standard tax invoices once they are cleared
Penalties
E-invoicing violations
Breaches of the E-Invoicing Regulation carry a graduated scale set by the board of the Authority and published in its guideline on classifying general VAT violations . Each one opens with a warning and 30 to 60 days to put it right. Failing to link every invoicing system to ZATCA runs from SAR 10,000 at the second detection up to SAR 50,000. Failing to share invoices in the required format or within the required period, issuing late, building prohibited functions into the solution, and deleting or amending an invoice after issuance run from SAR 5,000 up to SAR 40,000. A missing QR code, missing invoice fields, poor storage and failure to report a technical fault start at SAR 1,000 and reach SAR 40,000. Enforcement is active on the ground: ZATCA reported more than 61,000 inspection visits in the second quarter of 2026 , naming failure to issue electronic invoices among the most common violations its teams found.
General VAT fines
Electronic invoices are tax invoices, so the VAT Law fines apply alongside the e-invoicing scale: up to SAR 50,000 for failing to keep tax invoices, books and records or for breaching any provision of the VAT Law or its Regulations, and up to SAR 100,000 where someone who is not registered issues a tax invoice. A violation repeated within three years of the Authority's final decision may carry double the fine.
Fines exemption initiative
The Cancellation of Fines and Exemption of Financial Penalties Initiative, which runs to 31 December 2026, does not reach e-invoicing breaches. ZATCA's announcement of 29 June 2026 limits it to late registration, late payment, late filing and VAT return correction fines, and excludes tax evasion penalties, fines under Article 45 of the VAT Law and anything tied to a return falling due after 30 June 2026.
Exemptions
Non-resident suppliers
Article Three of the E-Invoicing Regulation places the duty on taxable persons resident in the Kingdom, and on customers or third parties issuing on their behalf. Persons who are not resident are not required to issue electronic invoices or notes for supplies or amounts received that are subject to tax in the Kingdom.
Cross-border Conditions
Related Countries
Frequently asked questions about e-Invoicing in Saudi Arabia
Saudi Arabia is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.
B2B e-Invoicing in Saudi Arabia is in a phased rollout since 2021-12-04. The duty to generate structured e-invoices has applied to every resident taxable person since 4 December 2021. Clearance and reporting start only on the date set for the taxpayer's own integration wave, and ZATCA notifies each wave at least six months ahead. Wave 25, announced on 24 July 2026, reaches taxpayers whose VAT-subject revenues passed SAR 187,500 in 2022, 2023, 2024 or 2025, with 1 February 2027 as the integration date. Taxpayers below that level are not yet in any wave.
B2G e-Invoicing in Saudi Arabia is in a phased rollout since 2021-12-04. There is no separate public-sector regime. Invoices to government bodies are ordinary tax invoices under Article 53 of the VAT Implementing Regulations, so they carry the generation duty that began on 4 December 2021 and move to clearance on the same wave date as the supplier's other sales.
Saudi Arabia supports the following e-Invoice formats: XML in UBL 2.1 syntax, mandated for generating and transmitting invoices and notes, PDF/A-3 with an embedded XML file, an optional readable copy for the buyer, QR code: required on simplified invoices from the generation phase, and returned by ZATCA on standard tax invoices once they are cleared.
Saudi Arabia uses the following e-Invoicing standards: UBL 2.1 syntax per the ZATCA Electronic Invoice XML Implementation Standard v1.2 (19 May 2023), EN 16931 semantic model, with UN/CEFACT and ISO code lists, ZATCA Electronic Invoice Data Dictionary (19 May 2023), ZATCA Security Features Implementation Standards (19 May 2023). Archiving requirement: Six years from the end of the tax period under Article 66 of the VAT Implementing Regulations ; records for capital assets run for the adjustment period plus five years, which is 11 years for movable assets and 15 for immovable ones. Invoices and records must be kept in the Kingdom, either physically or electronically through an access point in the Kingdom that reaches the server or database holding them. Records are kept in Arabic and tax invoices are issued in Arabic alongside any other language shown..
Two routes run side by side. A standard tax invoice goes to the Authority first, which checks it against the controls in the Implementation Resolution and stamps only what meets them before the seller may share the document with the customer. A simplified invoice carries the seller's own cryptographic stamp and reaches the Authority afterwards. Neither duty binds a taxpayer until the integration date set for its wave, and until then the generation and storage rules apply on their own.
Saudi Arabia has penalties for e-Invoicing non-compliance. E-invoicing violations: Breaches of the E-Invoicing Regulation carry a graduated scale set by the board of the Authority and published in its guideline on classifying general VAT violations . Each one opens with a warning and 30 to 60 days to put it right. Failing to link every invoicing system to ZATCA runs from SAR 10,000 at the second detection up to SAR 50,000. Failing to share invoices in the required format or within the required period, issuing late, building prohibited functions into the solution, and deleting or amending an invoice after issuance run from SAR 5,000 up to SAR 40,000. A missing QR code, missing invoice fields, poor storage and failure to report a technical fault start at SAR 1,000 and reach SAR 40,000. Enforcement is active on the ground: ZATCA reported more than 61,000 inspection visits in the second quarter of 2026 , naming failure to issue electronic invoices among the most common violations its teams found. General VAT fines: Electronic invoices are tax invoices, so the VAT Law fines apply alongside the e-invoicing scale: up to SAR 50,000 for failing to keep tax invoices, books and records or for breaching any provision of the VAT Law or its Regulations, and up to SAR 100,000 where someone who is not registered issues a tax invoice. A violation repeated within three years of the Authority's final decision may carry double the fine. Fines exemption initiative: The Cancellation of Fines and Exemption of Financial Penalties Initiative, which runs to 31 December 2026, does not reach e-invoicing breaches. ZATCA's announcement of 29 June 2026 limits it to late registration, late payment, late filing and VAT return correction fines, and excludes tax evasion penalties, fines under Article 45 of the VAT Law and anything tied to a return falling due after 30 June 2026.
The next e-Invoicing deadline in Saudi Arabia is 1 February 2027: Wave 25 integration date. Wave 25 taxpayers must have their e-invoicing solutions linked to the Fatoora platform by this date, per ZATCA.
B2C e-Invoicing in Saudi Arabia is in a phased rollout since 2021-12-04. Retail sales are documented with simplified tax invoices, which have had to carry a QR code since 4 December 2021. Once the seller reaches its wave date, its solution applies a cryptographic stamp of its own and the invoice goes to the Authority within 24 hours of being generated instead of being checked beforehand.
Exemptions from Saudi Arabia e-Invoicing may apply to: Non-resident suppliers, Transactions outside the scope. Check specific criteria as exemptions vary by transaction type and business size.