Saudi Arabia’s e-invoicing system is run by ZATCA through the Fatoora platform. Phase 1 (Generation) has required electronic invoices from all taxpayers except non-residents since 4 December 2021. Phase 2 (Integration), rolled out in waves since 1 January 2023, connects your e-invoicing solution to Fatoora: standard tax invoices are cleared by ZATCA before they are shared with the buyer, and simplified invoices are reported within 24 hours. The latest announced wave, Wave 25, covers taxpayers with VAT-able revenue over SAR 187,500 and must integrate by 1 February 2027.
Facts last checked
General information from the official sources listed on this page, not tax or legal advice. Rules and dates change; confirm them with the UAE Ministry of Finance, the Federal Tax Authority, ZATCA or your adviser.
Each wave covers taxpayers whose VAT-able revenue exceeded the threshold in any of the listed years.
| Wave | VAT-able revenue above | In any of | Integrate with Fatoora by |
|---|---|---|---|
| Wave 21[5] | SAR 1.25 million | 2022, 2023 or 2024 | 30 November 2025 |
| Wave 22[6] | SAR 1 million | 2022, 2023 or 2024 | 31 December 2025 |
| Wave 24[7] | SAR 375,000 | 2022, 2023 or 2024 | 30 June 2026 |
| Wave 25[8] | SAR 187,500 | 2022, 2023, 2024 or 2025 | 1 February 2027 |
Waves 1 to 20 covered higher thresholds. Wave 23 is not shown because we could not find its announcement on zatca.gov.sa. ZATCA notifies each targeted taxpayer directly at least six months before its integration date; that notification is what confirms your wave.
Clearance applies to standard tax invoices, mainly B2B and most B2G. Your solution sends the invoice XML to Fatoora through its API; ZATCA validates it and adds its cryptographic stamp and QR code, and only then is the invoice shared with the buyer.
Reporting applies to simplified tax invoices, mainly B2C. Your solution issues the invoice with its QR code to the customer and reports it to Fatoora within 24 hours of generation.
ZATCA’s e-invoicing violations list, published on 16 November 2021, starts at SAR 5,000 for not issuing e-invoices and SAR 10,000 for deleting or amending an e-invoice after issue. A missing QR code, a missing buyer VAT number or not notifying ZATCA of a malfunction starts with a warning. Fines rise with repetition. We found no newer official schedule on the check date.
Rivane’s Enterprise plan includes e-invoicing readiness for ZATCA.
Look at VAT-able revenue for each year ZATCA lists, and watch for your notification.
It must produce UBL 2.1 XML, support clearance and reporting, and apply the cryptographic stamp and QR code as ZATCA specifies.
Register each e-invoicing solution unit on the Fatoora portal and obtain its CSID before the integration date.
Arabic descriptions, buyer VAT numbers, sequential numbering and credit and debit note references must be complete.
Track cleared, reported and rejected invoices every month so VAT returns match what Fatoora holds.
Phase 2, the Integration Phase, requires taxpayers to integrate their e-invoicing solutions with ZATCA’s Fatoora platform, issue e-invoices in the specified format and include additional fields. It started on 1 January 2023 and is rolled out in waves.
All taxpayers whose revenue subject to VAT exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. ZATCA will notify them to integrate with Fatoora by 1 February 2027.
Clearance applies to standard tax invoices: Fatoora validates and stamps the invoice before it is shared with the buyer. Reporting applies to simplified invoices: you issue the invoice to the customer and report it to Fatoora within 24 hours.
XML is mandatory for generating and transmitting e-invoices, following the UBL 2.1 schema with ZATCA’s implementation standard. A PDF/A-3 with the XML embedded can be given to the buyer as a readable copy, but only the XML goes to Fatoora.
A Cryptographic Stamp Identifier. Each e-invoicing solution unit is onboarded on the Fatoora portal by generating a CSID, which can later be renewed or revoked.
Yes. Invoices must be in Arabic, and other languages may appear alongside the Arabic text.
Rivane’s Enterprise plan includes e-invoicing readiness for ZATCA. Talk to us about your Saudi entities and your Fatoora setup.
UAE Ministry of Finance and ZATCA documents only.
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