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Saudi Arabia e-Invoicing

Updated 15 February 2026

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Read our full Saudi Arabia e-invoicing compliance guide

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

B2B

phased

since 4 December 2021

Phased rollout with real-time integration with ZATCA platform. Phase 2 integration waves ongoing through June 2026.

B2C

mandatory

since 4 December 2021

Mandatory simplified e-invoicing for B2C transactions through ZATCA Fatoorah system with QR code requirements.

B2G

mandatory

since 4 December 2021

Mandatory ZATCA Fatoorah e-invoicing system for all B2G transactions with Phase 2 real-time reporting requirements.

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Penalties

Non-compliance with e-invoicing regulations

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 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 .

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