Saudi Arabia requires e-invoicing, which ZATCA calls FATOORAH, in two phases. Since 4 December 2021 resident VAT taxpayers must generate and store tax invoices and notes electronically; from 1 January 2023, phase 2 connects their invoicing solutions to ZATCA's systems in waves, and ZATCA tells each taxpayer its wave at least six months ahead.
This page summarises ZATCA's roll-out phases and specifications pages, checked on 5 November 2026. It is not tax advice; your tax adviser can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Phase 1 (Generation): generate and store tax invoices and notes with compliant electronic solutions | All taxpayers subject to VAT except non-residents, and anyone issuing tax invoices on a supplier's behalf | 4 December 2021 | compliant electronic solution | in force | ZATCA |
| Phase 2 (Integration): meet the phase 2 requirements and integrate the solution with ZATCA's systems | Taxpayers in each notified wave | waves from 1 January 2023; at least six months' notice per wave | integration with ZATCA | in force for notified waves | ZATCA |
Your phase 2 date is the one in ZATCA's notice to you. Do not rely on a general date from another source.
Which formats are used?
ZATCA publishes two specifications, both dated 19 May 2023 (ZATCA):
| Specification | Contents |
|---|---|
| Electronic invoice data dictionary (business and technical requirements) | names, definitions and attributes of the data elements |
| Electronic invoice XML implementation standard | the syntax and business content an electronic invoice must meet under ZATCA's e-invoicing resolution |
What can Klarbon do with Saudi invoices?
Klarbon does not read ZATCA e-invoices today and does not connect to ZATCA. If you also trade with Europe, you can open an e-invoice from a European customer or supplier for free.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Saudi Arabia | B2B | Send | To be confirmed | Taxpayers subject to ZATCA phase-one e-invoice generation obligations. | Official source |
| Saudi Arabia | reporting | Report | To be confirmed | Taxpayers individually notified into integration phase-two waves. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Saudi Arabia?
Yes. According to ZATCA, since 4 December 2021 all resident taxpayers subject to VAT, and anyone issuing tax invoices on their behalf, must generate and store tax invoices and notes with compliant electronic solutions. This is phase 1, the Generation phase.
When does phase 2 apply to my business?
Phase 2, the Integration phase, is rolled out in waves by taxpayer group from 1 January 2023. ZATCA notifies each taxpayer of its wave at least six months in advance, so there is no single phase 2 date for everyone.
What does phase 2 add?
Further technical and business requirements for electronic invoices and solutions, and the integration of those solutions with ZATCA's systems.
What is FATOORAH?
FATOORAH is ZATCA's name for e-invoicing in Saudi Arabia.
Sources
- ZATCA, e-invoicing roll-out phases zatca.gov.sa
- ZATCA, e-invoice specifications zatca.gov.sa