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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.
Previous
30 June 2026
Wave 24 integration date
Latest
24 July 2026
ZATCA sets Wave 25 criteria at SAR 187,500 for 1 February 2027
Next
1 February 2027
Wave 25 integration date
Saudi Arabia e-Invoicing Overview
B2B
phased
since 4 December 2021Applies from
| 4 December 2021 | Issue | Generation phase: every resident taxable person |
| 1 January 2023 | Issue | Integration phase, first wave |
| 30 June 2026 | Issue | Integration wave 24 · VAT-subject revenue above SAR 375,000 in 2022, 2023 or 2024 |
| 1 February 2027 | Issue | Integration wave 25 · VAT-subject revenue above SAR 187,500 in 2022, 2023, 2024 or 2025 |
Scope
Taxable persons resident in Saudi Arabia, and customers or third parties issuing on their behalf
Format
XML in UBL 2.1 syntax; PDF/A-3 with embedded XML as an optional readable copy
Channel
ZATCA's Fatoora platform, which clears standard tax invoices before they reach the buyer
Exempt
Non-resident suppliers; fully VAT-exempt supplies, reverse charge supplies and imports of goods
More detail
Clearance and reporting bind a taxpayer only from the integration date of its own wave, which ZATCA notifies at least six months ahead. Taxpayers below SAR 187,500 of VAT-subject revenue are not yet in any wave.
B2G
phased
since 4 December 2021Applies from
- Issue: 4 December 2021
Scope
Invoices to government bodies, treated as ordinary tax invoices
Format
XML in UBL 2.1 syntax; PDF/A-3 with embedded XML as an optional readable copy
Channel
ZATCA's Fatoora platform, from the same wave date as the supplier's other sales
More detail
There is no separate public-sector regime: invoices to government bodies are ordinary tax invoices under Article 53 of the VAT Implementing Regulations. They move to clearance on the same wave date as the supplier's other sales.
B2C
phased
since 4 December 2021Applies from
- Issue: 4 December 2021
Scope
Simplified tax invoices for retail sales
Format
XML in UBL 2.1 syntax, with a QR code on every simplified invoice
Channel
Reported to ZATCA within 24 hours of generation, from the seller's wave date
More detail
Retail sales are documented with simplified tax invoices. From the seller's wave date its solution applies its own cryptographic stamp, and ZATCA receives each invoice afterwards instead of checking it beforehand.
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Implementation Timeline(11 events)
Key deadlines: Generation: 4 Dec 2021 · Integration in waves since 1 Jan 2023 · Wave 25: 1 Feb 2027
Generation phase begins
4 December 2021
Domestic
Current controls and technical specifications issued
19 May 2023
Domestic
Fines exemption initiative extended to 31 December 2026
29 June 2026
Domestic
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Compliance Regime
Tax Authority
CTC Model
Clearance
ZATCA clears standard tax invoices through Fatoora before they reach the buyer; simplified invoices are reported within 24 hours.
More detail
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.
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
6 years retention
More detail
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
Not required
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
Up to SAR 50,000
More detail
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
Up to SAR 50,000; up to SAR 100,000 for an unregistered issuer
More detail
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
Latest Update
Timeline Update
24 Jul 2026ZATCA sets Wave 25 criteria at SAR 187,500 for 1 February 2027
ZATCA published the selection criteria for the twenty-fifth wave of the integration phase on 24 July 2026. The wave covers taxpayers whose VAT-subject revenues passed SAR 187,500 during 2022, 2023, 2024 or 2025, half the SAR 375,000 threshold of wave 24, and adds 2025 as a qualifying year for the first time. Targeted taxpayers must have their e-invoicing solutions linked to the Fatoora platform by 1 February 2027. Waves continue to be announced at least six months before each integration date, so taxpayers below the current threshold are not yet in scope for clearance.
Join the discussion
Wave 25 landed on 24 July and the threshold has halved again, SAR 187,500, with integration due by 1 February 2027. The new part is that…
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Read our full Saudi Arabia e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
Official Sources
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 4 December 2021. The rollout runs in phases: 4 December 2021 (issue, generation phase: every resident taxable person); 1 January 2023 (issue, integration phase, first wave); 30 June 2026 (issue, integration wave 24); 1 February 2027 (issue, integration wave 25). Scope: Taxable persons resident in Saudi Arabia, and customers or third parties issuing on their behalf. Clearance and reporting bind a taxpayer only from the integration date of its own wave, which ZATCA notifies at least six months ahead. Taxpayers below SAR 187,500 of VAT-subject revenue are not yet in any wave.
B2G e-Invoicing in Saudi Arabia is in a phased rollout since 4 December 2021. Scope: Invoices to government bodies, treated as ordinary tax invoices. There is no separate public-sector regime: invoices to government bodies are ordinary tax invoices under Article 53 of the VAT Implementing Regulations. They 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: 6 years retention.
ZATCA clears standard tax invoices through Fatoora before they reach the buyer; simplified invoices are reported within 24 hours.
Saudi Arabia has penalties for e-Invoicing non-compliance. E-invoicing violations: Up to SAR 50,000; General VAT fines: Up to SAR 50,000; up to SAR 100,000 for an unregistered issuer; 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.
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 4 December 2021. Scope: Simplified tax invoices for retail sales. Retail sales are documented with simplified tax invoices. From the seller's wave date its solution applies its own cryptographic stamp, and ZATCA receives each invoice afterwards instead of checking it 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.