Penalties for non-compliance with e-invoicing requirements as specified in the E-Invoicing Implementation Resolution . Includes warnings for first offence and fines starting from SAR 1,000 for subsequent violations.
Standards:
UBL 2.1 (Universal Business Language) format
ZATCA Technical Specifications v3.0.1
Supported Formats:
UBL 2.1 XML with ZATCA-specific extensions
Digital signatures with X.509 certificates
QR codes for simplified invoices
Clearance Model:
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.
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.
N/A
No SAF-T implementation; Saudi Arabia uses ZATCA Fatoorah system with real-time 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 .