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 .
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 .