e-Invoice.app
Saudi Arabia

Saudi Arabia e-Invoicing

Updated 15 February 2026

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.

Penalties cover: Non-compliance with e-invoicing regulations
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View penalty information, exemptions, and cross-border requirements for Saudi Arabia.

UBL 2.1 (Universal Business Language) format
ZATCA Technical Specifications v3.0.1
UBL 2.1 XML with ZATCA-specific extensions
Digital signatures with X.509 certificates
QR codes for simplified invoices

Archiving Requirements:

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.
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Access Saudi Arabia's UBL 2.1 (Universal Business Language) format, ZATCA Technical Specifications v3.0.1 standards, UBL 2.1 XML with ZATCA-specific extensions, Digital signatures with X.509 certificates, QR codes for simplified invoices format specifications, clearance model details, and archiving requirements.

N/A
No SAF-T implementation; Saudi Arabia uses ZATCA Fatoorah system with real-time reporting.

Access detailed regulatory announcements and implementation guidance.

Phase 1: E-invoice generation mandatory
4 December 2021
National
Details available after sign in
Phase 2 Wave 1: Integration begins (>SAR 3B revenue)
1 January 2023
Integration phase
Details available after sign in
Phase 2 Wave 20: Taxpayers >SAR 1.5M
31 October 2025
Integration phase
Details available after sign in
Phase 2 Wave 23: Taxpayers >SAR 750K
31 March 2026
Integration phase
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Phase 2 Wave 24: Taxpayers >SAR 375K
30 June 2026
Integration phase
Details available after sign in
Last updated: 15 February 2026
Official Source