Skip to main content
Invopop supports Saudi Arabia (ZATCA) e-invoicing. See the Clearance & Reporting and Registration guides to get started.

Saudi Arabia's e-invoicing regulation timeline

View current and upcoming regulation →

​
Executive summary

Saudi Arabia mandates electronic invoicing through the FATOORA system, operated by ZATCA (Zakat, Tax and Customs Authority). All VAT-registered taxpayers must issue invoices in XML format from a compliant solution that connects to ZATCA. Standard tax invoices (B2B, B2G) follow a clearance model, where ZATCA digitally stamps the document before it’s shared with the buyer. Simplified tax invoices (B2C) follow a reporting model, where the document is issued at the point of sale and reported to ZATCA within 24 hours. Key requirements:
  • Format: UBL 2.1 XML with ZATCA’s KSA extensions.
  • Clearance (B2B, B2G): standard invoices are stamped by ZATCA in real time before they reach the buyer.
  • Reporting (B2C): simplified invoices are issued at the point of sale and reported to ZATCA within 24 hours.
  • Security: each invoice carries a ZATCA-issued cryptographic stamp (CSID), a QR code, an Invoice Counter Value (ICV) and a Previous Invoice Hash (PIH).
Invopop provides ZATCA/FATOORA integration through its Saudi Arabia app to ensure compliance.

​
Invoicing in Saudi Arabia

ZATCA operates the FATOORA platform, which VAT-registered taxpayers use to clear standard tax invoices in real time and report simplified tax invoices within 24 hours of issuance. The invoice is a UBL 2.1 XML document with ZATCA-specific extensions: in the clearance flow it is cryptographically stamped by ZATCA itself; in the reporting flow the stamp is applied by Invopop using the supplier’s ZATCA-issued certificate. The mandate covers all resident VAT-registered taxable persons, plus any third party issuing invoices on their behalf — non-resident taxable persons are out of scope.
Required where the buyer is a VAT-registered business or a government entity, carrying the full set of mandatory fields. The issuer submits the XML to ZATCA in real time; ZATCA validates, applies its own cryptographic stamp, and returns the cleared invoice. Only the cleared document is legally valid and shareable with the buyer.
ModelsB2B, B2G
FormatUBL 2.1 XML with KSA extensions
InfrastructureFATOORA
ModelClearance (real-time)
Scope & DeadlineResident VAT-registered taxpayers; rolling out in waves (see timeline).
AgencyZATCA
Invopop SupportSaudi Arabia
https://assets.invopop.com/apps/zatca/icon.svg

Saudi Arabia

Connect the app to get you covered →
Used for transactions with end consumers; the buyer’s VAT details are not required and the field set is reduced. The issuer signs and delivers the invoice to the buyer immediately at the point of sale, then reports it to ZATCA within 24 hours.
ModelsB2C
FormatUBL 2.1 XML with KSA extensions
InfrastructureFATOORA
ModelReporting (within 24h)
Scope & DeadlineResident VAT-registered taxpayers; rolling out in waves (see timeline).
AgencyZATCA
Invopop SupportSaudi Arabia
https://assets.invopop.com/apps/zatca/icon.svg

Saudi Arabia

Connect the app to get you covered →

​
Implementation phases

ZATCA introduced e-invoicing in two phases.
Mandatory for all VAT-registered residents since 4 December 2021. Required taxpayers to:
  • Issue invoices and notes in a structured electronic format from a compliant solution.
  • Stop issuing handwritten or manually edited invoices.
  • Include a QR code on simplified tax invoices.
Phase 1 did not require integration with ZATCA’s platform, the obligation was to generate compliant electronic documents and store them.
The integration phase started on 1 January 2023 and is rolling out to taxpayers in waves based on their VAT-taxable revenue. In addition to Phase 1 requirements, Phase 2 introduces:
  • Integration of the issuer’s solution with the FATOORA platform via API.
  • Cryptographic stamping with a ZATCA-issued certificate (CSID).
  • Real-time clearance of standard invoices and 24-hour reporting of simplified invoices.
  • An expanded QR code carrying the seller’s VAT registration number, cryptographic signature and invoice hash.
  • UBL 2.1 XML in line with ZATCA’s Electronic Invoice XML Implementation Standard.
Onboarding has progressed through waves at descending revenue thresholds. The most recent announcements:
WaveVAT-taxable revenue thresholdReference year(s)Integration deadline
23> SAR 750,0002022, 2023 or 202431 March 2026
24> SAR 375,0002022, 2023 or 202430 June 2026
Wave 24 effectively brings every VAT-registered business under the mandatory VAT registration threshold (SAR 375,000) into scope. ZATCA notifies taxpayers in each wave at least six months before their go-live date.

​
Compliance

From ZATCA’s Detailed Guidelines for E-Invoicing and the E-Invoicing Implementation Resolution:Standard tax invoice (B2B, B2G)
  • Seller name, address, VAT registration number, and one of the following identities: MOMRAH, MHRSD, 700, MISA or Commercial Registration number.
  • Buyer name, address, and either a VAT registration number or one of the following identities: Tax Identification Number, Commercial Registration number, MOMRAH, MHRSD, 700, MISA, National ID, GCC, Iqama Number or Passport ID.
  • Invoice issue date and supply date if different.
  • Sequential invoice number and UUID.
  • Line-item description, quantity, unit price and any discounts.
  • VAT rate and VAT amount per line.
  • VAT-exclusive subtotal, VAT total and VAT-inclusive total, expressed in SAR.
  • QR code with the eight Phase 2 TLV tags.
  • Invoice Counter Value (ICV) and Previous Invoice Hash (PIH).
  • ZATCA’s clearance stamp.
Simplified tax invoice (B2C)The simplified invoice carries a reduced field set: seller details, issue date, line items, VAT breakdown, totals in SAR, QR code, UUID, ICV, PIH and the issuer’s cryptographic stamp. Buyer details are not required, except in specific cases set by the VAT Implementing Regulation.Source: ZATCA E-Invoicing.
Invoices are issued in Saudi Riyal (SAR). Foreign-currency invoices are permitted, but the VAT amount must also be shown in SAR, converted using the SAMA (Saudi Central Bank) exchange rate on the supply date.
Saudi Arabia’s standard VAT rate is 15%, in force since 1 July 2020 (raised from the original 5%).
  • Standard rate: 15% — applies to most goods and services.
  • Zero-rated: exports outside the GCC, qualifying international transport, qualifying medicines and medical equipment, investment-grade gold, silver and platinum (≥99% purity), private education and healthcare, and the supply of qualified military goods.
  • Exempt: certain margin-based financial services and residential real-estate rentals.
Source: ZATCA VAT rules and regulations.
Issued invoices cannot be cancelled or edited once they have been cleared (standard) or reported (simplified). Any correction must be made by issuing a credit note (reduction) or debit note (increase) that references the original invoice’s number, date and reason for correction.Notes follow the same clearance or reporting flow as the document type they correct.
The VAT Implementing Regulation requires invoices and supporting records to be retained for at least 6 years from the end of the relevant tax period. Records must be stored within Saudi Arabia; digital archives must reside on servers located in the Kingdom, and originals must not be deleted or altered.
The obligation applies to all resident taxable persons registered for VAT in Saudi Arabia, including any third party issuing invoices on their behalf (e.g. billing service providers).Non-resident taxable persons are out of scope of the e-invoicing mandate, even where they are otherwise registered for VAT.

​
Reference documents

ZATCA publishes the full regulatory and technical specification on its e-invoicing site:

Participate in our community

Ask and answer questions about Saudi Arabia’s regulation →