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COUNTRY E-INVOICING GUIDE

E-invoicing in Saudi Arabia

Saudi Arabia pioneered mandatory e‑invoicing (Fatoorah) from December 2021, with real‑time clearance for all VAT‑registered entities. The system applies to B2G, B2B, B2C, and export invoices, and includes structured XML or PDF/A‑3 submission with QR, UUID, digital stamp, and ZATCA integration.

Overall mandate status
Mandatory
Tax authority
Zakat, Tax and Customs Authority (ZATCA).
Last updated
2 Feb 2026Taken from government sites
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Saudi Arabia · Middle EastView on global map

Requirements at a glance

B2G
Mandatory
B2B
Mandatory
B2C
Mandatory
MODELNot confirmed
PLATFORM & FORMATERP or billing system integration to ZATCA. · UBL 2.1 XML with embedded PDF/A-3, including UUID, hash, cryptographic stamp, and QR code
ARCHIVINGMinimum 6 years digital retention

Country overview

Saudi Arabia pioneered mandatory e‑invoicing (Fatoorah) from December 2021, with real‑time clearance for all VAT‑registered entities. The system applies to B2G, B2B, B2C, and export invoices, and includes structured XML or PDF/A‑3 submission with QR, UUID, digital stamp, and ZATCA integration.

Legal basis

Legislation
Phased mandate under Saudi Tax Procedure Law and ZATCA e-Invoicing Regulations effective since 2021
Authority
Zakat, Tax and Customs Authority (ZATCA).

Requirements by transaction type

Requirement statusMandatory
Invoice format
UBL 2.1 XML with embedded PDF/A-3, including UUID, hash, cryptographic stamp, and QR code
Submission or exchange
ERP or billing system integration to ZATCA.
Scope, model and deadlines
Real-time clearance; issuance only valid once accepted. Phased clearance rollout by taxpayer size starting Jan 2023
Not yet available: Transmission path, Real-time authority visibility, Credit notes and corrections

Key dates and implementation phases

Only dates from the country data are shown. Each milestone is labelled Confirmed, Proposed, or Pending confirmation.

No verified dates are available for Saudi Arabia yet.

Technical requirements

UBL 2.1 XML with embedded PDF/A-3, including UUID, hash, cryptographic stamp, and QR code

Latest updates for Saudi Arabia

All updates

4 of 4 updates

  1. ZATCA announces taxpayer wave 23 of the integration phaseNotice

    Taxpayers included in the twenty-third wave must issue e-invoices and integrate with the FATOORA platform by March 31, 2026.

  2. ZATCA extends grace period for e-invoicing and VAT penaltiesNotice

    The Zakat, Tax and Customs Authority (ZATCA) has announced a further extension of the grace period for its cancellation of fines and penalties initiative. The extended grace period will be effective for six months, from July 1, 2025, to December 31, 2025.

  3. ZATCA introduces wide scale amendments to VAT Executive RegulationsNotice

    On April 18, 2025, the Zakat, Tax and Customs Authority (ZATCA) announced Board Resolution No. 01-06-24 in the Official Gazette, marking a significant update to the Value-Added Tax (VAT) Implementing Regulations.

  4. ZATCA announces taxpayer wave 22 of the Integration PhaseNotice

    Taxpayers included in the twenty-second wave must issue e-invoices and integrate with the FATOORA platform by December 31, 2025.

Related countries

Same region: Middle East
BahrainUpcomingView requirementsIsraelMandatoryView requirementsJordanMandatoryView requirementsKuwaitNot confirmedView requirements

Discuss your Saudi Arabia e-invoicing needs

Our team can review the markets you operate in, the invoicing systems you use, and what integration your setup would require — and confirm what applies to Saudi Arabia.

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