System status
LIVE DATA SYNC
ZATCA FATOORA — integration phase rolling out by waves of taxpayers.
Middle East · ISO SA · Last updated 2025-03-08
Status
Maturity
CTC model
Go-live
Peppol
E-reporting
B2G
B2B
Phase 2 integration by wave
B2C
Simplified invoices with QR code
Taxpayers in scope
Main authority
Next deadline
Wave 22 integration begins
Wave 22 integration begins
B2B status
Mandatory — Phase 2 integration by wave
B2G status
Mandatory
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
| 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. |
Accepted formats
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
APIs / portal
Pending curation
Digital signatures
Pending curation
Archiving format
Pending curation
Retention
Pending curation
Required
Yes
Model
Clearance
Authorities
Format publishers & specs
https://zatca.gov.sa
New version detected in the official publication ecosystem of ZATCA. A meaningful technical change was detected in ZATCA e-invoicing specifications. Recorded from the official source only; MANDEXA does not add information the source does not state.
Taxpayers above SAR 1m must integrate with FATOORA by 31 October 2025.
Main landing page for Saudi Arabia's ZATCA e-invoicing (Fatoora) initiative, providing access to regulations, technical specifications, and system integration guides.
An introductory guide on Saudi Arabia's e-invoicing initiative, explaining the phases (Generation and Integration), objectives, and benefits of the system.
A service page dedicated to e-invoicing notifications, taxpayer verification, and tracking system integration issues and failure reports.