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Saudi Arabia

Middle East & AfricaMandatory

Saudi Arabia implements phased CTC e-invoice mandate via ZATCA FATOORA platform. Phase 1 (e-invoice generation) and Phase 2 (integration) are completed.

Legal Framework

Legal Basis

Regulated under E-Invoicing Regulation (ZATCA resolution).

Key Regulations

  • Phase 1 (Generation): Mandatory for all VAT taxpayers since December 4, 2021
  • Phase 2 (Integration): Phased integration, groups based on revenue size
  • Managed by ZATCA (Zakat, Tax and Customs Authority)
  • Real-time clearance model

Technical Requirements

Technical Requirements

Format

  • ZATCA FATOORA XML: Based on UBL 2.1
  • Simple and standard invoice types

Transmission

  • Real-time API connection to ZATCA platform
  • Clearance (approval) model

Security

  • QR code requirement (Phase 1 and 2)
  • Cryptographic stamp (CSID)
  • UUID and hash chaining

Document Types

  • ZATCA FATOORA

Key Dates

2021-12-04

Phase 1: E-invoice generation mandate

2023-01-01

Phase 2: Integration phase start

Sample Documents

ZATCA FATOORA Sample
ZATCA UBL 2.1 XML

ZATCA compliant e-invoice sample (with QR code)

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TaxTen Service

TaxTen ensures Saudi Arabia e-invoice compliance by integrating with ZATCA FATOORA platform.

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