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 What is E-invoicing?

​​​​​​​​​​​​​​What is E-Invoicing (FATOORAH)?

E-Invoicing is a procedure that aims to convert the issuance of paper invoices and notes into an electronic process. It enables the exchange and processing of invoices, credit notes, and debit notes in a structured electronic format between the buyer and seller through an integrated electronic solution.


What is an electronic invoice?

An electronic invoice is a tax invoice generated in a structured electronic format through electronic means. A paper invoice that has been converted into an electronic format through copying, scanning, or any similar method is not considered an electronic invoice.

Tax Invoice

A tax invoice is usually issued by a business to another business (B2B) and contains all required tax invoice elements.

Simplified Tax Invoice

A simplified tax invoice is usually issued by a business to a consumer (B2C) and contains all required simplified tax invoice elements.​

How does E-Invoicing (FATOORAH) work?

E-Invoicing will be implemented in two phases in the Kingdom of Saudi Arabia (more details about the  phases here​).​
For the first phase, enforced as of December 4th, 2021, for all taxpayers (excluding non-resident taxpayers), and any other parties issuing tax invoices on behalf of suppliers subject to VAT, electronic invoice issuance will be very similar to invoices generated prior to 4 Dec 2021, with invoices issued thr​ough a compliant electronic solution and including additional fields depending on the type of the transaction.

For the second phase, enforceable starting January​ 1st, 2023 in waves, the electronic solution must be integrated with ZATCA's systems and e-invoices should be generated in the required format.​

Phase One (Generation Phase):
Enforced as of December 4, 2021, for all taxpayers (excluding non-resident taxpayers) and any parties issuing tax invoices on behalf of VAT-registered suppliers. In this phase, invoice issuance will closely resemble the previous process but must be done through a compliant electronic solution and include additional fields depending on the type of transaction.

Phase Two (Integration Phase):
Starting from January 1, 2023, in waves. In this phase, the electronic solution must be integrated with ZATCA's systems, and e-invoices must be generated in the required format.


What Are the Required Fields for E-Invoices in Phase One and Phase Two?


​Tax Invoice Sample



Simplified Tax Invoice Sample


More details on the requirements availablehere​





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Last Update: 19 Jun 2025 03:50 PM Saudi Arabia Time