2025-03-04·SA·ZATCA
MANDATEWave 22 announced — integration phase enrollments
Taxpayers above SAR 1m must integrate with FATOORA by 31 October 2025.
Effective 2025-10-01Source
MANDEXA
System status
LIVE DATA SYNC
EI
All countriesSA · B2B SA · B2G
Saudi Arabia
LiveZATCA FATOORA — integration phase rolling out by waves of taxpayers.
Middle East · ISO SA · Last updated 2025-03-08
01
Country overview
Status
Live
Maturity
Established
CTC model
Clearance
Go-live
2021
Peppol
Not used
E-reporting
Required
B2G
Mandatory
B2B
Mandatory
Phase 2 integration by wave
B2C
Mandatory
Simplified invoices with QR code
Taxpayers in scope
—
Main authority
ZATCA
Next deadline
2025-10-01
Wave 22 integration begins
02
Regulatory timeline
- Deadline
Wave 22 integration begins
03
B2B requirements
B2B status
Mandatory — Phase 2 integration by wave
Detailed B2B requirements for Saudi Arabia are being curated. The structure here will populate as the regulatory body publishes guidance.
04
B2G requirements
B2G status
Mandatory
Detailed B2G requirements for Saudi Arabia are being curated. The structure here will populate as the regulatory body publishes guidance.
05
Mandatory invoice fields
Fields required for a compliant electronic invoice under the currently applicable specification.
Format
ZATCA UBL 2.1 (FATOORA)
Specification
Phase 2 (Integration) — v3 rules
Syntax
UBL 2.1 with KSA extensions (UBLExtensions/UBLDocumentSignatures)
Last verified
2026-08-01
Transaction
Requirement
| Field / Business term | ID | Requirement | Description |
|---|---|---|---|
| Document information | |||
| Invoice number | BT-1 | mandatory | Unique identification of the invoice. |
| Invoice issue date | BT-2 | mandatory | Date on which the invoice was issued. |
| Invoice type code | BT-3 | mandatory | Code identifying the functional type of the document (invoice, credit note...). |
| Invoice currency code | BT-5 | mandatory | Currency in which all invoice amounts are given, except the VAT accounting currency. |
| Specification identifier | BT-24 | mandatory | Identification of the specification / CIUS the invoice complies with. |
| Invoice counter value (ICV) | KSA-2 | mandatory | Sequential counter of the invoice within the device/solution. |
| Previous invoice hash (PIH) | KSA-16 | mandatory | Base64 hash of the previous invoice, forming the invoice chain. |
| Invoice UUID | KSA-1 | mandatory | Universally unique identifier of the invoice. |
| QR code (TLV, base64) | KSA-19 | mandatory | Base64 TLV QR code containing seller name, VAT number, timestamp, totals, hash and signature. |
| Invoice type code and subtype (NNPNESB) | BT-3 / KSA-subtype | mandatory | InvoiceTypeCode (388/381/383) plus 7-digit name attribute flagging standard vs simplified, nominal, export, summary, self-billed. |
| Seller | |||
| Seller name | BT-27 | mandatory | Full legal or trading name of the seller. |
| Seller VAT registration number | BT-31 | mandatory | 15-digit Saudi VAT number starting and ending with 3. |
| Seller postal address | BG-5 / BT-35..40 | mandatory | Seller address; the country code (BT-40) is always required, city and postcode as applicable. |
| Seller additional identifier (CRN/MOMRAH/700...) | KSA-additional-ID | mandatory | At least one additional seller identification scheme is required. |
| Buyer | |||
| Buyer name | BT-44 | mandatory | Name of the party the invoice is issued to. |
| Buyer postal address | BG-8 / BT-50..55 | mandatory | Buyer address; country code (BT-55) is always required. |
| Delivery | |||
| Supply date / delivery date | KSA-25 | mandatory | Actual date of supply is required by KSA VAT regulations. |
| VAT / Tax | |||
| VAT category taxable amount | BT-116 | mandatory | Sum of all taxable amounts subject to one VAT category / rate (per VAT breakdown BG-23). |
| VAT category tax amount | BT-117 | mandatory | VAT amount for the VAT breakdown group. |
| VAT category code | BT-118 | mandatory | Coded VAT treatment of the breakdown group (S, Z, E, AE, K, G, O, L, M). |
| Invoice totals | |||
| Sum of invoice line net amounts | BT-106 | mandatory | Total of all invoice line net amounts. |
| Invoice total amount without VAT | BT-109 | mandatory | Total amount of the invoice excluding VAT. |
| Invoice total amount with VAT | BT-112 | mandatory | Total invoice amount including VAT. |
| Amount due for payment | BT-115 | mandatory | Outstanding amount that is requested to be paid. |
| Invoice lines | |||
| Invoice line identifier | BT-126 | mandatory | Unique identifier for the invoice line. |
| Invoiced quantity | BT-129 | mandatory | Quantity of items charged on the line. |
| Invoiced quantity unit of measure | BT-130 | mandatory | Unit of measure applicable to the invoiced quantity. |
| Invoice line net amount | BT-131 | mandatory | Total amount of the line excluding VAT, after line allowances/charges. |
| Item net price | BT-146 | mandatory | Price of one item excluding VAT, after price discount. |
| Invoiced item VAT category code | BT-151 | mandatory | VAT category applicable to the invoiced item. |
| Item name | BT-153 | mandatory | Name of the invoiced item or service. |
31 fields · valid from 2023-01-01 Official specification
06
Technical requirements
Accepted formats
UBL 2.1 (KSA invoice)
XML standards
Pending curation
EN 16931 alignment
Pending curation
Peppol
Pending curation
Country-specific CIUS
Pending curation
Validation rules
Pending curation
Mandatory fields
Pending curation
Buyer reference
Pending curation
Seller / buyer identifiers
Pending curation
VAT number requirements
Pending curation
Endpoint identifiers
Pending curation
Transmission channels
ZATCA FATOORA API
APIs / portal
Pending curation
Digital signatures
Pending curation
Archiving format
Pending curation
Retention
Pending curation
07
VAT & tax calculation
VAT calculation reference for Saudi Arabia is being curated. The same structure (rates, reverse charge, rounding, credit notes, corrections) will populate once available.
08
E-reporting / CTC
Clearance for standard invoices; reporting within 24h for simplified invoices.
Required
Yes
Model
Clearance
09
Authorities & official links
Authorities
Format publishers & specs
- ZATCA — KSA Invoice specs
https://zatca.gov.sa
10
News & updates
·SA·national
GUIDANCEE-Invoicing Currently selected
Main landing page for Saudi Arabia's ZATCA e-invoicing (Fatoora) initiative, providing access to regulations, technical specifications, and system integration guides.
Effective TBC · verified 2026-08-11ZATCA e-invoicing (Fatoora)
·SA·national
GUIDANCEIntroduction to E-Invoicing
An introductory guide on Saudi Arabia's e-invoicing initiative, explaining the phases (Generation and Integration), objectives, and benefits of the system.
Effective TBC · verified 2026-08-11ZATCA e-invoicing (Fatoora)
·SA·national
FORMATE-invoicing Failure Notifications
A service page dedicated to e-invoicing notifications, taxpayer verification, and tracking system integration issues and failure reports.
Effective TBC · verified 2026-08-11ZATCA e-invoicing (Fatoora)
11
Practical implementation notes
Implementation playbook for Saudi Arabia will be added with ERP-perspective notes covering master data, onboarding, mapping, error handling, reconciliation and go-live risks.