Can I still issue PDF invoices in Saudi Arabia?

Yes, but a PDF by itself is not considered a compliant ZATCA e-invoice. For Phase 2, a Tax Invoice can be generated in XML or PDF/A-3 with embedded XML. However, when submitting a Tax Invoice to the FATOORA Platform for clearance, the taxpayer must submit the XML, not the PDF/A-3 file.

For customer presentment, Phase 2 Tax Invoices can be shared in XML or PDF/A-3 with embedded XML. A normal PDF generated from an ERP or accounting system without the required embedded structured XML should therefore not be treated as the e-invoice itself.

The distinction is important for businesses migrating from traditional PDF invoicing. The human-readable PDF can remain part of the customer experience, but the underlying structured XML must satisfy ZATCA's technical and business requirements.

Key points

• A standalone PDF is not a ZATCA e-invoice.
• Phase 2 Tax Invoices can be generated as XML or PDF/A-3 with embedded XML.
• XML must be submitted to FATOORA for clearance.
• PDF/A-3 is not submitted to FATOORA instead of XML.
• Customer presentment can use XML or PDF/A-3 with embedded XML.
• Existing PDF workflows need to be adapted to produce compliant structured data.