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Middle East

Saudi Arabia E-Invoicing

Phased RolloutLast verified 2026-05-19

FATOORA Phase 2 rolling out in waves; Wave 24 (announced 26 Sept 2025) lowers threshold to SAR 375,000, integration deadline 30 June 2026.

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Key compliance facts

Standard

XML / PDF-A3 with embedded XML; UUID, cryptographic stamp, QR code

Authority

ZATCA — Zakat, Tax and Customs Authority

Mandatory For

All VAT-registered taxpayers, phased by revenue threshold (now down to SAR 375,000 from Wave 24)

Effective Date

Dec 4, 2021 (Phase 1) · Jan 2023 (Phase 2 begins) · Successive waves through 2026 · Wave 24: 30 Jun 2026

About Saudi Arabia E-Invoicing

Saudi Arabia operates one of the most advanced e-invoicing regimes in the GCC under ZATCA (Zakat, Tax and Customs Authority). Phase 1 (Generation Phase) has been live since 4 December 2021; Phase 2 (Integration Phase) launched January 2023 and is being rolled out in successive waves based on annual VAT-taxable revenue thresholds. Each wave requires integration with FATOORA before a specified deadline. Wave 22 (taxpayers with revenue SAR 1M–1.25M) integration deadline 31 Dec 2025; Wave 23 (SAR 750k–1M) by 31 March 2026; Wave 24 — announced 26 September 2025 — lowers the threshold to SAR 375,000 in any of 2022/2023/2024, with integration deadline 30 June 2026 (compliance window 1 April – 30 June 2026). ZATCA processed 8.2 billion e-invoices in 2025, up 64% year-on-year. The penalty waiver has been extended through 30 June 2026. Real-time clearance applies to B2B; B2C transactions follow a 24-hour reporting model. Invoices use XML or PDF-A3 with embedded XML, a UUID, cryptographic stamp and QR code. Non-compliance penalties range from SAR 5,000–50,000 per violation.

Implementation Phases

  1. ✓

    Phase 1 — Generation

    Dec 4, 2021

    All taxpayers required to issue and store electronic invoices.

  2. ◉

    Phase 2 — Integration begins

    Jan 1, 2023

    Integration with FATOORA platform begins; rolled out in waves.

  3. ✓

    Wave 22 (SAR 1M–1.25M)

    Dec 31, 2025

    Integration deadline.

  4. ✓

    Wave 23 (SAR 750k–1M)

    Mar 31, 2026

    Integration deadline.

  5. ○

    Wave 24 (SAR ≥375k)

    Jun 30, 2026

    Threshold lowered to SAR 375,000; integration window 1 April – 30 June 2026.

Key Compliance Facts

  • Operating authority: ZATCA (Zakat, Tax and Customs Authority)
  • Platform: FATOORA
  • Wave 24 threshold: SAR 375,000 (revenue 2022/2023/2024)
  • ZATCA processed 8.2 billion e-invoices in 2025 (64% YoY growth)
  • Penalty waiver extended through 30 June 2026
  • B2B real-time clearance; B2C 24-hour reporting
  • Format: XML or PDF-A3 with embedded XML
  • UUID, cryptographic stamp, QR code mandatory
  • Penalties: SAR 5,000–50,000 per violation

Frequently Asked Questions

Is e-invoicing mandatory in Saudi Arabia?

All VAT-registered taxpayers, phased by revenue threshold (now down to SAR 375,000 from Wave 24). Status: Phased Rollout.

Which authority regulates e-invoicing in Saudi Arabia?

ZATCA — Zakat, Tax and Customs Authority

What e-invoicing standard does Saudi Arabia use?

XML / PDF-A3 with embedded XML; UUID, cryptographic stamp, QR code

What is the e-invoicing model in Saudi Arabia?

Clearance (CTC) — Integration Phase via FATOORA platform

When did Saudi Arabia e-invoicing take effect?

Dec 4, 2021 (Phase 1) · Jan 2023 (Phase 2 begins) · Successive waves through 2026 · Wave 24: 30 Jun 2026

Topics

clearanceCTCMiddle EastGCCFATOORA

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