Topics

E-Invoicing (Fatoorah) (ZATCA)

الفوترة الإلكترونية (فاتورة)

Overseen by: Zakat, Tax and Customs Authority (ZATCA) · Last reviewed: 27 محرّم 1448هـ (13 July 2026)

In brief

Saudi e-invoicing (Fatoorah), run by ZATCA, requires VAT-registered taxpayers to issue and store their invoices electronically. Phase 1 (Generation) has been mandatory since 4 December 2021. Phase 2 (Integration) connects taxpayers' systems to ZATCA's Fatoora platform, rolling out in revenue-threshold waves since 1 January 2023.

Who must comply

  • All resident VAT taxpayers must generate and store tax invoices through compliant electronic solutions (Phase 1).
  • Third parties issuing tax invoices on behalf of VAT-registered suppliers are also in scope.
  • Non-resident taxpayers are excluded from the mandate.
  • For Phase 2, taxpayers are brought in by wave based on VAT-subject revenue; ZATCA notifies each targeted group at least six months before its deadline.

Penalties

  • Failure to issue an electronic invoice — the violation begins with a fine of SAR 5,000. ↗
  • Deleting or amending an electronic invoice after issuance — the violation begins with a fine of SAR 10,000. ↗
  • A missing QR code on a simplified invoice, a missing buyer VAT number, or failure to notify ZATCA of a malfunction — the establishment is warned first, not fined immediately. ↗
  • Violating any provision of the VAT Law or its Regulations — a fine of up to SAR 50,000. ↗
  • Failure to keep tax invoices, books, records and accounting documents — a fine of up to SAR 50,000. ↗
  • Issuing a tax invoice by a person not registered for VAT — a fine of up to SAR 100,000. ↗
  • Failure to apply for VAT registration within the required period — a fine of SAR 10,000. ↗
  • Filing the VAT return late — a fine of 5%–25% of the value of the tax that should have been declared. ↗
  • Paying the VAT due late — 5% of the unpaid tax for each month or part thereof. ↗
  • Repeating the same violation within three years of a final decision — ZATCA may double the fine. ↗

Effective dates

  • Phase 1 (Generation) has been mandatory for all resident VAT taxpayers since 4 December 2021. ↗
  • Phase 2 (Integration) enforcement began on 1 January 2023 and rolls out in waves. ↗
  • Wave 24 (the latest announced) covers taxpayers whose VAT-subject revenue exceeded SAR 375,000 in 2022, 2023 or 2024, who must integrate with the Fatoora platform by no later than 30 June 2026. ↗

How to comply

  1. Confirm your VAT registration and identify your Phase 2 wave by matching your VAT-subject revenue across 2022, 2023 and 2024.
  2. Watch for ZATCA's direct notification — targeted groups are notified at least six months before their integration deadline.
  3. Adopt a ZATCA-compliant e-invoicing solution that generates invoices in the required format with all mandatory fields.
  4. For Phase 2, make sure the solution integrates with the Fatoora platform via API and produces the cryptographic stamp, UUID and QR code.
  5. Do not delete or amend invoices after issuance — use credit and debit notes instead.
  6. Archive invoices and records for the statutory period and reconcile them against your filed VAT returns.
  7. Keep an obligations register mapping each e-invoicing and VAT requirement to its control, owner, deadline and evidence — and review it whenever a new wave or resolution is issued.

Track every obligation in one place

Bawadir's Compliance tier turns a topic like this into a downloadable obligations register — every requirement, owner, deadline and source in one Excel workbook.

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Latest updates on this topic

UQNUmm Al-Qura Gazette — The Official Gazette 1 item
ZATCAZakat, Tax and Customs Authority 15 items

Official sources

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Questions & answers

When did ZATCA e-invoicing become mandatory?

Phase 1 (Generation) has been mandatory for all resident VAT taxpayers since 4 December 2021, and Phase 2 (Integration) began on 1 January 2023, rolling out in waves.

What is the current wave and its threshold?

Wave 24 is the latest announced. It covers taxpayers whose VAT-subject revenue exceeded SAR 375,000 in 2022, 2023 or 2024, with an integration deadline of 30 June 2026.

What is the fine for not issuing an e-invoice?

The violation of not issuing an electronic invoice begins with a fine of SAR 5,000, per ZATCA's e-invoicing violations and fines.

Is a missing QR code fined immediately?

No. A missing QR code, a missing buyer VAT number, or failure to notify a malfunction starts with a warning to the establishment rather than an immediate fine.

Who does not need to comply?

Non-resident taxpayers are excluded. All other VAT-registered taxpayers, and parties issuing invoices on their behalf, must comply.

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This page is a reference summary compiled from official sources — it is not legal advice. The authoritative text is always the original instrument; always verify against the official source before acting.

Compiled by Bawadir from the cited official Saudi sources, cross-referenced with the daily regulatory record. Reviewed and dated below. Last reviewed: 27 محرّم 1448هـ (13 July 2026)