πŸ‡ΈπŸ‡¦ Saudi Arabia E-Invoicing

Saudi Arabia E-Invoicing: ZATCA Fatoora

Fatoora is ZATCA's e-invoicing platform for Saudi Arabia, and Phase 2 brings resident VAT-registered taxpayers into direct integration with it, wave by wave. Standard invoices are cleared by ZATCA in real time; simplified invoices are reported within 24 hours. GoRoute's integration with Fatoora is in development on ZATCA's developer sandbox. It is not live, and no date is promised.

Waves 1 to 24 of Phase 2 are past. ZATCA's wave 25, announced on 24 July 2026, takes every taxpayer with VAT-liable revenue above SAR 187,500 in any of 2022 to 2025 and must integrate by 1 February 2027. Saudi Arabia is not a Peppol country: ZATCA uses its own UBL 2.1 XML standard, not a PINT profile, and non-resident taxable persons are outside the regulation. If you are still working out what the rules say, start with what ZATCA e-invoicing is and how the FATOORA phases work.

Saudi E-Invoicing Status

Phase 1 (Generation) Since 4 Dec 2021
Phase 2 (Integration) Wave 25 by 1 Feb 2027
Format ZATCA UBL 2.1 XML (not Peppol)
GoRoute integration In development
ZATCA Fatoora

Two-Phase Implementation

1

Phase 1: Generation

Mandatory since Dec 2021
  • Generate invoices in compliant format
  • Include QR code with cryptographic stamp
  • UUID and counter for each invoice
  • Keep records for at least 6 years
2

Phase 2: Integration

Waves since 1 Jan 2023; wave 25 by 1 Feb 2027
  • Standard (B2B and B2G) invoices cleared by ZATCA in real time
  • Direct API integration with ZATCA's Fatoora platform
  • Cryptographic stamp with a ZATCA-issued certificate (CSID)
  • Simplified invoices (B2C, and B2B under SAR 1,000) reported within 24 hours

What GoRoute Is Building for ZATCA

In development on ZATCA's developer sandbox. Nothing below is live for Saudi customers today, and no date is promised. The requirements are ZATCA's.

QR Code (TLV)

ZATCA's TLV-encoded QR code: seller, VAT number, timestamp, totals, invoice hash and the stamp fields.

Cryptographic Stamp and Hash Chain

XML signing with a ZATCA-issued certificate and the previous-invoice hash (PIH) chain.

Clearance and Reporting

Standard invoices to ZATCA's clearance API before they reach the buyer; simplified invoices reported within 24 hours.

ZATCA XML Format

UBL 2.1 XML to ZATCA's own implementation standard. Not Peppol: there is no PINT SA profile.

Saudi VAT

15% VAT with ZATCA's exemption and zero-rate codes. Also invoicing into Oman, the UAE or Qatar? Each has its own regime.

Arabic and English

Bilingual Arabic and English invoice layout.

Planning for ZATCA Fatoora?

Talk to us before your wave deadline. We will tell you where the integration stands today, not where it will be.

Saudi E-Invoicing FAQ

What is ZATCA Fatoora?

Fatoora is Saudi Arabia's e-invoicing programme and platform, run by ZATCA (the Zakat, Tax and Customs Authority). Resident VAT-registered businesses must issue structured electronic invoices, and taxpayers brought into Phase 2 integrate their systems with the Fatoora platform for clearance and reporting. Non-resident taxable persons are outside the regulation.

What's the difference between Phase 1 and Phase 2?

Phase 1 (Generation, since 4 December 2021) requires compliant electronic invoices, with a QR code on simplified invoices. Phase 2 (Integration, in waves since 1 January 2023) connects the taxpayer's system to ZATCA's platform: standard (B2B and B2G) invoices are cleared by ZATCA in real time before they reach the buyer, and simplified invoices (B2C, and B2B under SAR 1,000) are reported within 24 hours.

When is Phase 2 mandatory for my business?

Waves 1 to 24 (VAT-liable revenue above SAR 375,000) have all passed; the last deadline was 30 June 2026. Wave 25, announced by ZATCA on 24 July 2026, takes every taxpayer whose VAT-liable revenue exceeded SAR 187,500 in any of 2022, 2023, 2024 or 2025, with integration by 1 February 2027. ZATCA notifies each targeted taxpayer: check your notification or contact ZATCA to confirm your wave. Our guide to the FATOORA phases explains how the waves are defined.

Does GoRoute connect to ZATCA's Fatoora platform today?

Not yet. GoRoute's ZATCA integration is in development on ZATCA's developer sandbox. It is not live, there is no free trial for Saudi Arabia, and no date is promised. Talk to us before you plan a Saudi rollout on it.

Is Saudi Arabia a Peppol country?

No. Saudi Arabia has no Peppol Authority and ZATCA is not a Peppol network. Fatoora uses ZATCA's own UBL 2.1 XML implementation standard with a cryptographic stamp, a previous-invoice hash and a QR code, submitted directly to ZATCA's platform. There is no PINT SA specification.