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 ZATCA issues E-Invoicing Detailed Guidelines (FATOORAH)

Today, Sunday 8 August, the Zakat, Tax and Customs Authority (ZATCA) issued the E-Invoicing Detailed Guidelines (Fatoorah) and its implementation phases and requirements. The first phase of the e-invoicing system will enter into force on 4 December 2021.


The detailed guidelines include a detailed explanation of all e-invoicing terms, such as identifying who is subject to the e-invoicing regulations, and the types of e-invoices and the different transactions.


The manual also contains examples on both types of e-invoices, namely the simplified electronic invoice, and the electronic invoice, in addition to explanations on the features related to technical solutions, security features and encryption.


ZATCA called on all the business sector interested, specialists and taxpayers subject to the e invoicing as well as the service and technical solution providers to review the detailed guidelines for the e-invoicing system (Fatoorah), by visiting ZATCA's official website (, to find out all details before starting the implementation on December 4, 2021. ZATCA also urged users who have any inquiries, to reach out via its 24/7 call center hotline (19993), the "Customer Care Twitter account (@Zatca_Care), via e-mail at (, or by instant messages on the official website.


08 August 2021
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Last Update: 05 Dec 2022 03:18 PM Saudi Arabia Time