The Zakat, Tax, and Customs Authority urged its taxpayers who are subject to the e-invoicing regulation to hasten the necessary preparations for their facilities to comply with the requirements of the first phase of e-invoicing “FATOORA” which will take action in 90 days. 

The authority elucidated the requirements of first phase compliance, which are: to fully terminate the use of handwritten or typed invoices through text editing software or figure analysis software and ensuring the availability of a technical solution for e-invoicing that is in accordance with the requirements of e-invoicing (FATOORA).

The requirements to comply also include issuing and saving e-invoices with all its elements, including the QR code for simplified tax invoice, the buyer’s tax registration number registered in VAT for e-invoicing, and invoice address according to the source type.

The Zakat, Tax, and Customs Authority emphasized that taxpayers subject to e-invoicing may view the non-mandatory guide list for e-invoicing technical solutions providers posted on the authority’s website ( to find the appropriate technical solution according to the company’s size and sector, emphasizing that the solutions are not limited to the list, and a taxpayer is considered in compliance as long as there’s a technical solution that adhere to the e-invoicing requirements. 

Zakat, Tax, and Customs Authority invited taxpayers subject to e-invoicing, e-invoicing solutions providers, and those interested, to contact the authority for any enquirers about e-invoicing (FATOORA) through unified number (19993) that works 24/7/ 24 hours a week, Ask Zakat and Tax account on Twitter (@zatca_Care), e-mail(, or though instant chats via the website (