Covered by Complyance
Saudi Arabia
Middle East
E-invoicing
Status
Mandatory
Format
UBL 2.1 XML with ZATCA extensions
Infrastructure
ZATCA
Model
Clearance
E-reporting
Status
Invoice-level reporting built into the clearance process; no separate VAT filings per invoice needed.
Format
Structured electronic records transmitted to ZATCA
Scope & deadline
Continuous; all invoice metadata captured in the system.
More info
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.
Tax authority
Zakat, Tax and Customs Authority (ZATCA).
Archiving period
Minimum 6 years digital retention
E-signature
Digital stamp/cryptographic hash mandatory.
Regulation
Phased mandate under Saudi Tax Procedure Law and ZATCA e-Invoicing Regulations effective since 2021
Note
We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.
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