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Saudi Arabia e-Invoicing

الفاتورة الإلكترونية ZATCA في المملكة العربية السعودية

Updated 15 February 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Saudi Arabia runs a clearance model through ZATCA's Fatoorah platform. B2B is being phased in with real-time integration, with Phase 2 waves continuing through June 2026, while B2G and simplified B2C invoicing have been mandatory since December 2021. Invoices use UBL 2.1 XML with X.509 signatures and QR codes.

Saudi Arabia e-Invoicing Overview

B2B
phased
since 4 December 2021
Phased rollout with real-time integration with ZATCA platform. Phase 2 integration waves ongoing through June 2026.
B2G
mandatory
since 4 December 2021
Mandatory ZATCA Fatoorah e-invoicing system for all B2G transactions with Phase 2 real-time reporting requirements.
B2C
mandatory
since 4 December 2021
Mandatory simplified e-invoicing for B2C transactions through ZATCA Fatoorah system with QR code requirements.

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Read the full Saudi Arabia e-invoicing guide

Implementation Timeline(6 events)

Key mandate dates. Select a date for detail, or show all updates below.

Phase 1: E-invoice generation mandatory
4 December 2021
National
All taxpayers (excluding non-residents) required to generate, store, and share electronic invoices in structured format per the E-Invoicing Implementation Resolution .
Phase 2 Wave 1: Integration begins (>SAR 3B revenue)
1 January 2023
Integration phase
Largest taxpayers (revenue exceeding SAR 3 billion) required to integrate e-invoicing solutions with the ZATCA Fatoorah platform for real-time clearance and reporting.
Phase 2 Wave 20: Taxpayers >SAR 1.5M
31 October 2025
Integration phase
Taxpayers with VAT-subject revenues exceeding SAR 1.5 million during 2022 or 2023 must integrate with ZATCA's Fatoorah platform.
Phase 2 Wave 23: Taxpayers >SAR 750K
31 March 2026
Integration phase
Taxpayers with VAT-subject revenues exceeding SAR 750,000 during 2022, 2023 or 2024 must integrate with ZATCA's Fatoorah platform by March 31, 2026.
Phase 2 Wave 24: Taxpayers >SAR 375K
30 June 2026
Integration phase
Taxpayers with VAT-subject revenues exceeding SAR 375,000 during 2022, 2023 or 2024 must integrate with ZATCA's Fatoorah platform by June 30, 2026 per ZATCA Wave 24 announcement .
Penalty waiver initiative ends
30 June 2026
National
The ZATCA penalty waiver (Cancellation of Fines and Exemption of Penalties Initiative) expires, after which full enforcement of e-invoicing penalties resumes.

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Compliance Regime

CTC Model
Clearance
Phase 2: Real-time clearance and reporting through ZATCA Fatoorah platform with API integration; continuous transaction control model. B2B standard tax invoices require pre-clearance from ZATCA before issuance to buyer. B2C simplified invoices generated locally with QR codes, then reported to ZATCA within 24 hours.
Network
Clearance
Standards
UBL 2.1 (Universal Business Language) format, ZATCA Technical Specifications v3.0.1

Record-keeping & Reporting

Archiving
6 years standard retention per ZATCA VAT Implementing Regulations Article 66 ; 11 years for movable capital assets; 15 years for immovable capital assets; Storage must be within Saudi Arabia.
SAF-T
N/A
No SAF-T implementation; Saudi Arabia uses ZATCA Fatoorah system with real-time reporting.

Technical Formats

UBL 2.1 XML with ZATCA-specific extensions
Digital signatures with X.509 certificates
QR codes for simplified invoices

Penalties

Non-compliance with e-invoicing regulations
Warnings are issued for the first offence, with fines starting from SAR 1,000 for subsequent violations and rising to as much as SAR 50,000 for repeated or serious breaches such as invoice tampering, as specified in the E-Invoicing Implementation Resolution .

Read our full Saudi Arabia e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • zatca.gov.saOfficial site
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Related Countries

  • BangladeshPhased
  • IsraelPhased
  • MalaysiaPhased
  • NepalPhased

Frequently asked questions about e-Invoicing in Saudi Arabia

Yes, e-Invoicing is mandatory in Saudi Arabia for B2G (since 2021-12-04) transactions.

B2B e-Invoicing in Saudi Arabia is in a phased rollout since 2021-12-04. Phased rollout with real-time integration with ZATCA platform. Phase 2 integration waves ongoing through June 2026.

B2G e-Invoicing in Saudi Arabia is mandatory since 2021-12-04. Mandatory ZATCA Fatoorah e-invoicing system for all B2G transactions with Phase 2 real-time reporting requirements.

Saudi Arabia supports the following e-Invoice formats: UBL 2.1 XML with ZATCA-specific extensions, Digital signatures with X.509 certificates, QR codes for simplified invoices.

Saudi Arabia uses the following e-Invoicing standards: UBL 2.1 (Universal Business Language) format, ZATCA Technical Specifications v3.0.1. Archiving requirement: 6 years standard retention per ZATCA VAT Implementing Regulations Article 66 ; 11 years for movable capital assets; 15 years for immovable capital assets; Storage must be within Saudi Arabia..

Phase 2: Real-time clearance and reporting through ZATCA Fatoorah platform with API integration; continuous transaction control model. B2B standard tax invoices require pre-clearance from ZATCA before issuance to buyer. B2C simplified invoices generated locally with QR codes, then reported to ZATCA within 24 hours.

Saudi Arabia has penalties for e-Invoicing non-compliance. Non-compliance with e-invoicing regulations: Warnings are issued for the first offence, with fines starting from SAR 1,000 for subsequent violations and rising to as much as SAR 50,000 for repeated or serious breaches such as invoice tampering, as specified in the E-Invoicing Implementation Resolution .

B2C e-Invoicing in Saudi Arabia is mandatory since 2021-12-04. Mandatory simplified e-invoicing for B2C transactions through ZATCA Fatoorah system with QR code requirements.