{"id":2776,"date":"2026-09-30T20:49:33","date_gmt":"2026-09-30T20:49:33","guid":{"rendered":"https:\/\/eighty20.me\/uae\/e-invoicing-ksa\/"},"modified":"2026-10-07T17:22:36","modified_gmt":"2026-10-07T17:22:36","slug":"e-invoicing-ksa","status":"publish","type":"page","link":"https:\/\/eighty20.me\/uae\/e-invoicing-ksa\/","title":{"rendered":"E-Invoicing KSA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2776\" class=\"elementor elementor-2776\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a83dfa5 e-flex e-con-boxed e-con e-parent\" data-id=\"a83dfa5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2a01130 e-con-full e-flex e-con e-child\" data-id=\"2a01130\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e28bdf8 elementor-icon-list--layout-inline elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e28bdf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eighty20.me\/uae\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-home\" viewBox=\"0 0 576 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M280.37 148.26L96 300.11V464a16 16 0 0 0 16 16l112.06-.29a16 16 0 0 0 15.92-16V368a16 16 0 0 1 16-16h64a16 16 0 0 1 16 16v95.64a16 16 0 0 0 16 16.05L464 480a16 16 0 0 0 16-16V300L295.67 148.26a12.19 12.19 0 0 0-15.3 0zM571.6 251.47L488 182.56V44.05a12 12 0 0 0-12-12h-56a12 12 0 0 0-12 12v72.61L318.47 43a48 48 0 0 0-61 0L4.34 251.47a12 12 0 0 0-1.6 16.9l25.5 31A12 12 0 0 0 45.15 301l235.22-193.74a12.19 12.19 0 0 1 15.3 0L530.9 301a12 12 0 0 0 16.9-1.6l25.5-31a12 12 0 0 0-1.7-16.93z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Home<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Service<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">E-Invoicing KSA<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-246c80b elementor-widget elementor-widget-heading\" data-id=\"246c80b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">E-Invoicing KSA<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bdaf341 e-con-full e-flex e-con e-child\" data-id=\"bdaf341\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aaec660 elementor-widget elementor-widget-text-editor\" data-id=\"aaec660\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>At Eighty20, we combine expertise with integrity to deliver reliable business and financial solutions. Our team ensures every service and report adds real value to your business growth.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bf21b8b e-flex e-con-boxed e-con e-parent\" data-id=\"bf21b8b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b5ff3fa e-con-full e-flex e-con e-child\" data-id=\"b5ff3fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d061923 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"d061923\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__d061923\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__d061923\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__d061923\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40b17b8 elementor-widget elementor-widget-text-editor\" data-id=\"40b17b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Electronic invoicing is now an essential compliance requirement for VAT-registered businesses operating in Saudi Arabia. Under the Zakat, Tax and Customs Authority (ZATCA) framework, businesses subject to the E-Invoicing Regulation must generate, store, and, where applicable, integrate electronic invoices with ZATCA&#8217;s FATOORA platform using a compliant invoicing solution.<\/p>\n<p>At Eighty20 Business &amp; Financial Solutions, we help businesses understand, prepare for, and manage <strong>e-invoicing KSA<\/strong> requirements from initial compliance assessment through system readiness, invoice review, Phase 2 integration support, and ongoing <strong>ZATCA e-invoicing compliance<\/strong>.<\/p>\n<p>Whether you are already generating electronic invoices or have received a Phase 2 integration notification from ZATCA, our team helps identify compliance gaps and coordinate your accounting, tax, and invoicing processes with the applicable Saudi requirements.<\/p>\n<h2>What Is E-Invoicing in Saudi Arabia?<\/h2>\n<p><strong>Saudi e-invoicing<\/strong>, officially known as FATOORA, is the electronic process of generating and processing tax invoices, simplified tax invoices, credit notes, and debit notes using a compliant electronic invoicing solution.<\/p>\n<p>An electronic invoice is not simply a paper invoice scanned into PDF format. Under ZATCA&#8217;s framework, an e-invoice must be generated electronically in the required structured form using a compliant system.<\/p>\n<p>ZATCA defines electronic invoicing as a process that converts the issuance of paper invoices and notes into an electronic process that allows invoices and associated notes to be exchanged and processed in a structured electronic format.<\/p>\n<p>This means businesses need to consider not only how an invoice looks, but also:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>How invoice data is generated<\/li>\n\t<li>Whether mandatory fields are included<\/li>\n\t<li>How invoice records are stored<\/li>\n\t<li>Whether the invoicing solution meets ZATCA technical requirements<\/li>\n\t<li>Whether invoices need clearance or reporting<\/li>\n\t<li>How the system integrates with the FATOORA platform<\/li>\n\t<li>How invoice sequences and records are protected from alteration<\/li>\n<\/ul>\n<h2>Who Must Follow Saudi Arabia E-Invoicing Requirements?<\/h2>\n<p>Phase 1 of <strong>Saudi e-invoicing<\/strong> applies to taxpayers subject to the E-Invoicing Regulation, including VAT taxpayers resident in Saudi Arabia, except non-resident taxpayers, as well as other parties issuing tax invoices on behalf of VAT-registered suppliers.<\/p>\n<p>Phase 1 became effective on <strong>4 December 2021<\/strong>.<\/p>\n<p>Phase 2 applies progressively to targeted taxpayer groups according to waves announced by ZATCA. Businesses selected for a Phase 2 wave receive notification from ZATCA before their required integration date.<\/p>\n<h3>You May Need Our E-Invoicing Support If:<\/h3>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Your company is VAT registered in Saudi Arabia<\/li>\n\t<li>You issue B2B tax invoices<\/li>\n\t<li>You issue B2C simplified tax invoices<\/li>\n\t<li>You operate multiple branches, stores, or POS systems<\/li>\n\t<li>You use ERP or accounting software for invoicing<\/li>\n\t<li>ZATCA has notified your business about Phase 2<\/li>\n\t<li>Your current invoicing system has not been reviewed for Phase 2<\/li>\n\t<li>Your business needs FATOORA integration support<\/li>\n\t<li>Your invoice XML files are failing ZATCA validation<\/li>\n\t<li>Your finance and IT teams need assistance coordinating compliance<\/li>\n<\/ul>\n<h2>What Are the Two Phases of ZATCA E-Invoicing?<\/h2>\n<p>Saudi Arabia introduced <strong>ZATCA e-invoicing<\/strong> through two main implementation phases.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Requirement<\/th>\n<th>Phase 1 &ndash; Generation Phase<\/th>\n<th>Phase 2 &ndash; Integration Phase<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Effective date<\/td>\n<td>4 December 2021<\/td>\n<td>From 1 January 2023 in waves<\/td>\n<\/tr>\n<tr>\n<td>Main requirement<\/td>\n<td>Generate and store electronic invoices through a compliant solution<\/td>\n<td>Integrate the invoicing solution with ZATCA&#8217;s FATOORA platform<\/td>\n<\/tr>\n<tr>\n<td>Manual invoices<\/td>\n<td>Not permitted for affected taxpayers<\/td>\n<td>Not permitted<\/td>\n<\/tr>\n<tr>\n<td>Electronic solution<\/td>\n<td>Required<\/td>\n<td>Required and capable of ZATCA integration<\/td>\n<\/tr>\n<tr>\n<td>Invoice format<\/td>\n<td>Generated electronically<\/td>\n<td>Required structured electronic format<\/td>\n<\/tr>\n<tr>\n<td>Additional invoice fields<\/td>\n<td>Required<\/td>\n<td>Additional Phase 2 fields required<\/td>\n<\/tr>\n<tr>\n<td>Integration with ZATCA<\/td>\n<td>Not required<\/td>\n<td>Required for taxpayers once their wave applies<\/td>\n<\/tr>\n<tr>\n<td>Tax Invoice \/ B2B<\/td>\n<td>Generated electronically<\/td>\n<td>Subject to ZATCA clearance before being shared with the customer<\/td>\n<\/tr>\n<tr>\n<td>Simplified Tax Invoice \/ B2C<\/td>\n<td>Generated electronically<\/td>\n<td>Reported to ZATCA within the prescribed period<\/td>\n<\/tr>\n<tr>\n<td>Technical security controls<\/td>\n<td>Basic Phase 1 controls<\/td>\n<td>Enhanced technical, cryptographic and integration requirements<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>ZATCA describes Phase 1 as the <strong>Generation Phase<\/strong> and Phase 2 as the <strong>Integration Phase<\/strong>. Phase 2 introduced additional technical and business requirements and integration between taxpayers&#8217; electronic invoicing solutions and ZATCA&#8217;s systems.<\/p>\n<h2>Phase 1: Generation of Electronic Invoices<\/h2>\n<p>Phase 1 has been mandatory since 4 December 2021.<\/p>\n<p>Businesses subject to the regulation must use an electronic invoicing solution capable of generating and storing compliant tax invoices, simplified tax invoices and related electronic notes.<\/p>\n<p><strong>Key Phase 1 Requirements<\/strong><\/p>\n<p>Businesses generally need to:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Stop issuing handwritten invoices<\/li>\n\t<li>Stop creating invoices solely through text-processing or spreadsheet software where those methods do not constitute a compliant e-invoicing solution<\/li>\n\t<li>Generate invoices electronically<\/li>\n\t<li>Include applicable mandatory invoice fields<\/li>\n\t<li>Generate QR codes where required<\/li>\n\t<li>Store electronic invoices appropriately<\/li>\n\t<li>Prevent prohibited functions such as uncontrolled invoice alteration<\/li>\n\t<li>Maintain appropriate invoice sequencing and records<\/li>\n<\/ul>\n<p>ZATCA specifically states that handwritten invoices and invoices created merely through text-editing tools are not considered compliant electronic invoices for Phase 1 purposes.<\/p>\n<h2>Phase 2: Integration With ZATCA&#8217;s FATOORA Platform<\/h2>\n<p>Phase 2 introduced direct system integration with ZATCA.<\/p>\n<p>It began on <strong>1 January 2023<\/strong> and is being implemented in waves based on criteria announced by ZATCA.<\/p>\n<p>Once a taxpayer becomes subject to an applicable Phase 2 wave, its e-invoicing solution must meet the additional <strong>Saudi Arabia e-invoicing requirements<\/strong> applicable to the Integration Phase.<\/p>\n<p>These include:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Integration with the FATOORA platform<\/li>\n\t<li>Structured invoice generation<\/li>\n\t<li>Required XML data<\/li>\n\t<li>Additional invoice fields<\/li>\n\t<li>Cryptographic controls<\/li>\n\t<li>Invoice hash requirements<\/li>\n\t<li>QR code requirements<\/li>\n\t<li>Secure solution onboarding<\/li>\n\t<li>Clearance of applicable tax invoices<\/li>\n\t<li>Reporting of simplified tax invoices<\/li>\n\t<li>Internet connectivity for integration<\/li>\n\t<li>Appropriate invoice storage and archiving<\/li>\n<\/ul>\n<p>ZATCA&#8217;s implementation rules require Integration Phase systems to be capable of connecting to external systems using the APIs specified by ZATCA.<\/p>\n<h2>Latest ZATCA Phase 2 Rollout Update for 2026<\/h2>\n<p>The Integration Phase continues to expand in waves.<\/p>\n<p>As of July 2026, ZATCA had announced its <strong>25th wave<\/strong>.<\/p>\n<p>Wave 25 covers taxpayers whose revenues subject to VAT exceeded <strong>SAR 187,500 during 2022, 2023, 2024, or 2025<\/strong>.<\/p>\n<p>Taxpayers targeted under Wave 25 are required to integrate their electronic invoicing solutions with the FATOORA platform <strong>no later than 1 February 2027<\/strong>, following notification from ZATCA.<\/p>\n<p>ZATCA states that taxpayers falling within a Phase 2 wave are notified at least six months before their applicable integration date.<\/p>\n<p><strong>Important:<\/strong><\/p>\n<p>Meeting a revenue criterion does not replace the need to review the taxpayer&#8217;s actual ZATCA notification and applicable integration date.<\/p>\n<p>Businesses should therefore monitor official ZATCA communications and assess their invoicing systems before the mandatory integration deadline.<\/p>\n<h2>Tax Invoice vs Simplified Tax Invoice in Saudi Arabia<\/h2>\n<p>One of the most important parts of <strong>e-invoicing KSA<\/strong> compliance is understanding which type of invoice is being generated.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Area<\/th>\n<th>Tax Invoice<\/th>\n<th>Simplified Tax Invoice<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Common use<\/td>\n<td>Usually B2B<\/td>\n<td>Usually B2C<\/td>\n<\/tr>\n<tr>\n<td>Typical customer<\/td>\n<td>Business customer<\/td>\n<td>Individual consumer<\/td>\n<\/tr>\n<tr>\n<td>Electronic generation<\/td>\n<td>Required<\/td>\n<td>Required<\/td>\n<\/tr>\n<tr>\n<td>Phase 2 process<\/td>\n<td>Clearance<\/td>\n<td>Reporting<\/td>\n<\/tr>\n<tr>\n<td>ZATCA timing<\/td>\n<td>Must obtain clearance before being shared with the customer under Phase 2<\/td>\n<td>Must generally be reported to ZATCA within 24 hours of issuance<\/td>\n<\/tr>\n<tr>\n<td>QR Code<\/td>\n<td>Subject to applicable Phase 2 requirements<\/td>\n<td>Required according to applicable ZATCA requirements<\/td>\n<\/tr>\n<tr>\n<td>Credit\/debit notes<\/td>\n<td>Applicable electronic notes follow corresponding requirements<\/td>\n<td>Applicable electronic notes follow corresponding requirements<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>ZATCA describes a tax invoice as an invoice usually issued from one business to another, while a simplified tax invoice is usually issued from a business to a consumer.<\/p>\n<h2>What Is ZATCA Clearance for B2B Tax Invoices?<\/h2>\n<p>For taxpayers subject to Phase 2, standard tax invoices and their associated electronic notes follow the clearance model.<\/p>\n<p>Under this model, the electronic invoice is transmitted to ZATCA for verification.<\/p>\n<p>Once the invoice meets the required controls, ZATCA processes the invoice through the applicable clearance mechanism. The cleared invoice can then be shared with the customer.<\/p>\n<p>This means businesses subject to the Integration Phase need an invoicing system capable of communicating with ZATCA correctly before completing the B2B invoice process.<\/p>\n<h2>What Is Reporting for Simplified Tax Invoices?<\/h2>\n<p>Simplified tax invoices follow a different process.<\/p>\n<p>For Phase 2 taxpayers, simplified invoices are generated by the compliant electronic invoicing solution and subsequently submitted to ZATCA through the FATOORA platform.<\/p>\n<p>ZATCA requires applicable simplified tax invoices and associated notes to be transmitted for reporting <strong>within 24 hours of issuance<\/strong>.<\/p>\n<p>This requirement can be particularly important for:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Retail businesses<\/li>\n\t<li>Restaurants<\/li>\n\t<li>E-commerce businesses<\/li>\n\t<li>Hospitality companies<\/li>\n\t<li>Consumer service providers<\/li>\n\t<li>Businesses operating multiple POS terminals<\/li>\n\t<li>Companies processing high daily transaction volumes<\/li>\n<\/ul>\n<h2>What Are the Main ZATCA E-Invoicing Technical Requirements?<\/h2>\n<p>Phase 2 goes considerably beyond simply creating a digital invoice.<\/p>\n<p>A compliant solution may need to support a combination of technical and security requirements.<\/p>\n<p><strong>Structured XML<\/strong><\/p>\n<p>Phase 2 invoices must follow the applicable structured electronic invoice requirements published by ZATCA.<\/p>\n<p>ZATCA publishes an Electronic Invoice Data Dictionary and XML Implementation Standard to define the required invoice structure and data elements.<\/p>\n<p><strong>XML or PDF\/A-3 With Embedded XML<\/strong><\/p>\n<p>Depending on the applicable process and document use, compliant invoices are generated using the prescribed structured electronic format, including XML or PDF\/A-3 containing embedded XML as provided in ZATCA&#8217;s requirements.<\/p>\n<p><strong>QR Code<\/strong><\/p>\n<p>QR codes form part of the applicable e-invoicing requirements.<\/p>\n<p>ZATCA&#8217;s technical specification defines QR-code data using TLV encoding and identifies required fields and additional Phase 2 elements.<\/p>\n<p><strong>Cryptographic Stamp<\/strong><\/p>\n<p>Cryptographic mechanisms are used as part of the Integration Phase framework to help verify invoice authenticity and integrity.<\/p>\n<p><strong>Invoice Hash<\/strong><\/p>\n<p>A hash is used within invoice sequencing to help prevent invoices from being deleted, substituted, or altered without detection.<\/p>\n<p><strong>Tamper-Resistant Invoice Counter<\/strong><\/p>\n<p>ZATCA&#8217;s technical requirements include a tamper-resistant invoice counter that cannot simply be reset or reformatted.<\/p>\n<p><strong>System Connectivity<\/strong><\/p>\n<p>The e-invoicing solution needs appropriate internet connectivity and API integration capabilities to communicate with ZATCA.<\/p>\n<p><strong>Controlled User Access<\/strong><\/p>\n<p>Systems should prevent uncontrolled access and prohibited modifications to invoices, system records, or invoice sequences.<\/p>\n<p>These controls are important because <strong>ZATCA e-invoicing compliance<\/strong> is not only an accounting requirement. It also affects ERP configuration, software architecture, data structure, security, and internal processes.<\/p>\n<h2>Common Saudi E-Invoicing Compliance Risks<\/h2>\n<p>Businesses often focus on generating an invoice that appears correct on screen.<\/p>\n<p>However, Phase 2 compliance depends on much more than the visible invoice.<\/p>\n<p>Common risks may include:<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Risk<\/th>\n<th>Possible Compliance Issue<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Incorrect invoice fields<\/td>\n<td>Invoice may fail ZATCA validation<\/td>\n<\/tr>\n<tr>\n<td>Incorrect VAT information<\/td>\n<td>Can create VAT and invoicing discrepancies<\/td>\n<\/tr>\n<tr>\n<td>Missing buyer information<\/td>\n<td>May affect applicable B2B requirements<\/td>\n<\/tr>\n<tr>\n<td>Incorrect XML structure<\/td>\n<td>File may be rejected or generate validation errors<\/td>\n<\/tr>\n<tr>\n<td>Incorrect QR implementation<\/td>\n<td>Invoice may not satisfy applicable technical requirements<\/td>\n<\/tr>\n<tr>\n<td>ERP not connected to FATOORA<\/td>\n<td>Phase 2 integration cannot operate correctly<\/td>\n<\/tr>\n<tr>\n<td>Delayed B2C reporting<\/td>\n<td>Simplified invoices may miss the required reporting timeframe<\/td>\n<\/tr>\n<tr>\n<td>Invoice issued before required clearance<\/td>\n<td>Can create Phase 2 compliance issues for applicable tax invoices<\/td>\n<\/tr>\n<tr>\n<td>Editable\/deletable invoice records<\/td>\n<td>May conflict with system-control requirements<\/td>\n<\/tr>\n<tr>\n<td>Multiple uncontrolled sequences<\/td>\n<td>May conflict with ZATCA technical controls<\/td>\n<\/tr>\n<tr>\n<td>Poor system onboarding<\/td>\n<td>Integration or device authentication may fail<\/td>\n<\/tr>\n<tr>\n<td>Weak internal processes<\/td>\n<td>Finance and IT teams may handle invoices inconsistently<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>How Eighty20 Helps With KSA Electronic Invoicing<\/h2>\n<p>Our role is to help businesses connect the regulatory, accounting, and operational parts of <strong>Saudi e-invoicing<\/strong>.<\/p>\n<p>Instead of looking only at the software, we review how invoices are created, classified, taxed, transmitted, recorded, and maintained.<\/p>\n<h3>ZATCA E-Invoicing Readiness Assessment<\/h3>\n<p>We begin by reviewing your current invoicing environment.<\/p>\n<p>This can include:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Existing ERP or accounting software<\/li>\n\t<li>Invoice types<\/li>\n\t<li>VAT registration information<\/li>\n\t<li>Customer categories<\/li>\n\t<li>B2B and B2C transaction flows<\/li>\n\t<li>Current invoice templates<\/li>\n\t<li>Credit and debit note processes<\/li>\n\t<li>Branches and POS terminals<\/li>\n\t<li>Current integration status<\/li>\n\t<li>ZATCA notification status<\/li>\n<\/ul>\n<p>The goal is to identify gaps between your current process and applicable <strong>Saudi Arabia e-invoicing requirements<\/strong>.<\/p>\n<h3>Phase 1 Compliance Review<\/h3>\n<p>We assess whether the current invoicing process includes the information and controls required under the Generation Phase.<\/p>\n<p>This may involve reviewing:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Tax invoice structure<\/li>\n\t<li>Simplified tax invoice structure<\/li>\n\t<li>QR-code requirements<\/li>\n\t<li>Invoice numbering<\/li>\n\t<li>VAT information<\/li>\n\t<li>Credit and debit notes<\/li>\n\t<li>Electronic storage<\/li>\n\t<li>Current system controls<\/li>\n<\/ul>\n<h3>Phase 2 Gap Assessment<\/h3>\n<p>If your business has entered, or is preparing to enter, the Integration Phase, we review the additional requirements applicable to Phase 2.<\/p>\n<p>Our review can cover:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>FATOORA integration readiness<\/li>\n\t<li>Invoice XML requirements<\/li>\n\t<li>Mandatory data fields<\/li>\n\t<li>Clearance workflow<\/li>\n\t<li>Reporting workflow<\/li>\n\t<li>System security controls<\/li>\n\t<li>Invoice hash and sequencing considerations<\/li>\n\t<li>QR-code requirements<\/li>\n\t<li>Integration dependencies<\/li>\n<\/ul>\n<h3>ERP and Accounting System Readiness Support<\/h3>\n<p>Many businesses already have an ERP but do not know whether its configuration matches their Saudi e-invoicing obligations.<\/p>\n<p>We can work with your accounting, finance, and technical teams to identify what the system needs from a tax and compliance perspective.<\/p>\n<p>Depending on the business environment, this can involve systems such as:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>SAP<\/li>\n\t<li>Oracle<\/li>\n\t<li>Microsoft Dynamics<\/li>\n\t<li>Odoo<\/li>\n\t<li>Zoho<\/li>\n\t<li>ERP platforms<\/li>\n\t<li>POS systems<\/li>\n\t<li>Custom-built accounting and billing solutions<\/li>\n<\/ul>\n<p>We focus on the compliance requirements and help coordinate them with the relevant implementation team or software provider.<\/p>\n<h3>Invoice Template and Data Review<\/h3>\n<p>A technically connected system can still generate incorrect invoices when master data or tax configuration is wrong.<\/p>\n<p>We review areas such as:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>Seller information<\/li>\n\t<li>Buyer information<\/li>\n\t<li>VAT registration numbers<\/li>\n\t<li>Invoice type<\/li>\n\t<li>Invoice date and timestamp<\/li>\n\t<li>Taxable amount<\/li>\n\t<li>VAT amount<\/li>\n\t<li>Invoice total<\/li>\n\t<li>Item description<\/li>\n\t<li>Currency information<\/li>\n\t<li>Applicable tax treatment<\/li>\n\t<li>Credit and debit notes<\/li>\n\t<li>Other required invoice data<\/li>\n<\/ul>\n<h3>FATOORA Integration Coordination<\/h3>\n<p>For Phase 2 taxpayers, integration with the FATOORA platform becomes a central compliance requirement.<\/p>\n<p>We help businesses understand the integration workflow and coordinate the compliance side with relevant internal teams and solution providers.<\/p>\n<p>ZATCA&#8217;s guidance sets out the onboarding of e-invoicing solution units\/devices and integration of compliant solutions with the FATOORA platform.<\/p>\n<h3>Clearance and Reporting Process Review<\/h3>\n<p>We help finance teams distinguish between the two critical Phase 2 workflows:<\/p>\n<p><strong>Tax invoices &rarr; Clearance<\/strong><\/p>\n<p><strong>Simplified tax invoices &rarr; Reporting<\/strong><\/p>\n<p>This distinction is especially important for businesses that process both B2B and B2C transactions.<\/p>\n<h3>Testing and Compliance Checks<\/h3>\n<p>Before full implementation, businesses should check whether invoices are being generated correctly.<\/p>\n<p>ZATCA provides technical resources including its sandbox, SDK, and validation tools to support solution testing.<\/p>\n<p>Testing can help identify issues before they affect live invoices.<\/p>\n<h3>Ongoing E-Invoicing Compliance Support<\/h3>\n<p>E-invoicing should not be treated as a one-time IT implementation.<\/p>\n<p>Businesses may subsequently change:<\/p>\n<ul style=\"margin-bottom: 20px;\">\n\t<li>ERP systems<\/li>\n\t<li>Branches<\/li>\n\t<li>POS units<\/li>\n\t<li>Products<\/li>\n\t<li>Tax configurations<\/li>\n\t<li>Entity information<\/li>\n\t<li>Billing workflows<\/li>\n\t<li>Customer data<\/li>\n\t<li>Internal controls<\/li>\n<\/ul>\n<p>Our ongoing <strong>ZATCA e-invoicing compliance<\/strong> support helps businesses review the compliance implications of these changes.<\/p>\n<h2>Our KSA E-Invoicing Compliance Process<\/h2>\n<h3>Step 1: Understand Your Business<\/h3>\n<p>We review your company structure, VAT position, transaction types, and invoice volumes.<\/p>\n<h3>Step 2: Review Current Invoicing<\/h3>\n<p>We assess current tax invoices, simplified invoices, credit notes, debit notes, and invoicing workflows.<\/p>\n<h3>Step 3: Identify Your Applicable Phase<\/h3>\n<p>We establish whether you are operating under Phase 1 requirements only or have received notification requiring Phase 2 integration.<\/p>\n<h3>Step 4: Perform Compliance Gap Analysis<\/h3>\n<p>We compare your existing process and system against applicable ZATCA requirements.<\/p>\n<h3>Step 5: Build an Action Plan<\/h3>\n<p>We identify required accounting, tax, process, and system changes.<\/p>\n<h3>Step 6: Coordinate Implementation<\/h3>\n<p>We work with relevant finance, accounting, IT, ERP and software teams to support implementation from a tax-compliance perspective.<\/p>\n<h3>Step 7: Review Invoice Output<\/h3>\n<p>Generated invoices and associated processes are reviewed against applicable requirements.<\/p>\n<h3>Step 8: Support Ongoing Compliance<\/h3>\n<p>We help your team respond to future changes, new ZATCA requirements, or invoicing-process updates.<\/p>\n<h2>Industries We Support With Saudi E-Invoicing<\/h2>\n<p>Our <strong>e-invoicing KSA<\/strong> support can be relevant across a wide range of industries.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\">\n<thead>\n<tr>\n<th>Industry<\/th>\n<th>Typical E-Invoicing Considerations<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Retail<\/td>\n<td>High B2C invoice volumes, POS systems and 24-hour reporting<\/td>\n<\/tr>\n<tr>\n<td>E-commerce<\/td>\n<td>Online sales, payment platforms and simplified invoice reporting<\/td>\n<\/tr>\n<tr>\n<td>Construction<\/td>\n<td>B2B invoices, contracts, project billing and progress invoices<\/td>\n<\/tr>\n<tr>\n<td>Professional Services<\/td>\n<td>B2B tax invoices and client billing<\/td>\n<\/tr>\n<tr>\n<td>Healthcare<\/td>\n<td>High transaction volumes and multiple billing systems<\/td>\n<\/tr>\n<tr>\n<td>Hospitality<\/td>\n<td>POS integration and consumer invoices<\/td>\n<\/tr>\n<tr>\n<td>Manufacturing<\/td>\n<td>ERP integration, inventory and B2B invoicing<\/td>\n<\/tr>\n<tr>\n<td>Wholesale &amp; Trading<\/td>\n<td>Large B2B transaction volumes and customer VAT data<\/td>\n<\/tr>\n<tr>\n<td>Technology<\/td>\n<td>Automated billing and subscription invoices<\/td>\n<\/tr>\n<tr>\n<td>Logistics<\/td>\n<td>High-volume customer billing and branch operations<\/td>\n<\/tr>\n<tr>\n<td>Real Estate<\/td>\n<td>Contract-driven invoicing and VAT treatment<\/td>\n<\/tr>\n<tr>\n<td>Multi-branch Businesses<\/td>\n<td>Multiple EGS units, POS systems and central accounting<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>FAQs:<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-723afca elementor-widget elementor-widget-accordion\" data-id=\"723afca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1191\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1191\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is e-invoicing mandatory in Saudi Arabia?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1191\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1191\"><p>Yes, the E-Invoicing Regulation applies to taxpayers within its scope. Phase 1 became enforceable on 4 December 2021, while Phase 2 has been implemented progressively in taxpayer waves starting from 1 January 2023.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1192\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1192\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is FATOORA?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1192\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1192\"><p>FATOORA is the name used for Saudi Arabia&#8217;s electronic invoicing framework and ZATCA platform associated with the Integration Phase.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1193\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1193\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is the difference between Phase 1 and Phase 2?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1193\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1193\"><p>Phase 1 focuses mainly on electronically generating and storing compliant invoices. Phase 2 adds system integration with ZATCA, structured invoice formats, additional fields and technical requirements, as well as clearance and reporting processes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1194\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1194\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">How do I know whether Phase 2 applies to my company?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1194\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1194\"><p>ZATCA introduces Phase 2 in waves based on specified taxpayer criteria and directly notifies targeted taxpayers before their required integration date. Businesses should check their ZATCA notification rather than relying only on general revenue thresholds.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1195\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1195\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is the latest Phase 2 wave in 2026?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1195\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1195\"><p>ZATCA announced Wave 25 on 24 July 2026. It includes taxpayers whose revenues subject to VAT exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. Targeted taxpayers are required to integrate by no later than 1 February 2027.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1196\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1196\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Are PDF invoices considered electronic invoices?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1196\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1196\"><p>A normal PDF created or scanned independently is not automatically a compliant Saudi electronic invoice. ZATCA requires invoices to be generated through a compliant electronic solution, and Phase 2 introduces structured electronic-data requirements.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1197\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1197\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is the difference between clearance and reporting?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1197\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1197\"><p>Clearance applies to applicable tax invoices under Phase 2 and involves sending the invoice to ZATCA for verification before sharing the cleared invoice with the customer.<\/p>\n<p>Reporting applies to simplified tax invoices, which must generally be transmitted to the FATOORA platform within 24 hours after issuance.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1198\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1198\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Are B2C invoices reported to ZATCA immediately?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1198\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1198\"><p>For taxpayers subject to Phase 2, simplified tax invoices must be reported to the FATOORA platform within 24 hours of issuance.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1199\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1199\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Do B2B invoices need ZATCA approval before being sent to customers?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1199\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1199\"><p>Under the Phase 2 clearance model, applicable tax e-invoices must be cleared before they are shared with customers.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-11910\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-11910\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is a QR code mandatory on Saudi electronic invoices?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-11910\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-11910\"><p>QR-code requirements depend on invoice type and applicable implementation phase. Simplified tax invoices require QR codes, and Phase 2 introduces additional QR-related technical requirements. Businesses should configure QR generation according to the relevant ZATCA specification.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is e-invoicing mandatory in Saudi Arabia?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes, the E-Invoicing Regulation applies to taxpayers within its scope. Phase 1 became enforceable on 4 December 2021, while Phase 2 has been implemented progressively in taxpayer waves starting from 1 January 2023.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is FATOORA?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>FATOORA is the name used for Saudi Arabia&#8217;s electronic invoicing framework and ZATCA platform associated with the Integration Phase.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the difference between Phase 1 and Phase 2?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Phase 1 focuses mainly on electronically generating and storing compliant invoices. Phase 2 adds system integration with ZATCA, structured invoice formats, additional fields and technical requirements, as well as clearance and reporting processes.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How do I know whether Phase 2 applies to my company?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>ZATCA introduces Phase 2 in waves based on specified taxpayer criteria and directly notifies targeted taxpayers before their required integration date. Businesses should check their ZATCA notification rather than relying only on general revenue thresholds.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the latest Phase 2 wave in 2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>ZATCA announced Wave 25 on 24 July 2026. It includes taxpayers whose revenues subject to VAT exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. Targeted taxpayers are required to integrate by no later than 1 February 2027.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Are PDF invoices considered electronic invoices?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>A normal PDF created or scanned independently is not automatically a compliant Saudi electronic invoice. ZATCA requires invoices to be generated through a compliant electronic solution, and Phase 2 introduces structured electronic-data requirements.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the difference between clearance and reporting?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Clearance applies to applicable tax invoices under Phase 2 and involves sending the invoice to ZATCA for verification before sharing the cleared invoice with the customer.<\\\/p>\\n<p>Reporting applies to simplified tax invoices, which must generally be transmitted to the FATOORA platform within 24 hours after issuance.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Are B2C invoices reported to ZATCA immediately?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>For taxpayers subject to Phase 2, simplified tax invoices must be reported to the FATOORA platform within 24 hours of issuance.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do B2B invoices need ZATCA approval before being sent to customers?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Under the Phase 2 clearance model, applicable tax e-invoices must be cleared before they are shared with customers.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is a QR code mandatory on Saudi electronic invoices?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>QR-code requirements depend on invoice type and applicable implementation phase. Simplified tax invoices require QR codes, and Phase 2 introduces additional QR-related technical requirements. Businesses should configure QR generation according to the relevant ZATCA specification.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7bfae7 elementor-widget elementor-widget-text-editor\" data-id=\"f7bfae7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Make Your Invoicing Ready for ZATCA<\/h2>\n<p>Electronic invoicing in Saudi Arabia is no longer simply about replacing paper invoices.<\/p>\n<p>Eighty20 Business &amp; Financial Solutions helps businesses assess their current position, understand the applicable <strong>Saudi e-invoicing<\/strong> requirements, and build a practical path toward reliable <strong>ZATCA e-invoicing compliance<\/strong>.<\/p>\n<p>Need help with your KSA e-invoicing readiness or FATOORA integration?<\/p>\n<p>Contact Eighty20 today and speak with our Saudi tax and compliance team.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c582397 elementor-widget elementor-widget-accordion\" data-id=\"c582397\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2071\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2071\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is e-invoicing mandatory in Saudi Arabia?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2071\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2071\"><p>Yes, the E-Invoicing Regulation applies to taxpayers within its scope. Phase 1 became enforceable on 4 December 2021, while Phase 2 has been implemented progressively in taxpayer waves starting from 1 January 2023.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2072\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2072\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is FATOORA?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2072\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2072\"><p>FATOORA is the name used for Saudi Arabia&#8217;s electronic invoicing framework and ZATCA platform associated with the Integration Phase.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2073\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2073\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is the difference between Phase 1 and Phase 2?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2073\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2073\"><p>Phase 1 focuses mainly on electronically generating and storing compliant invoices. Phase 2 adds system integration with ZATCA, structured invoice formats, additional fields and technical requirements, as well as clearance and reporting processes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2074\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2074\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">How do I know whether Phase 2 applies to my company?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2074\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2074\"><p>ZATCA introduces Phase 2 in waves based on specified taxpayer criteria and directly notifies targeted taxpayers before their required integration date. Businesses should check their ZATCA notification rather than relying only on general revenue thresholds.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2075\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2075\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is the latest Phase 2 wave in 2026?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2075\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2075\"><p>ZATCA announced Wave 25 on 24 July 2026. It includes taxpayers whose revenues subject to VAT exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. Targeted taxpayers are required to integrate by no later than 1 February 2027.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2076\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2076\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Are PDF invoices considered electronic invoices?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2076\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2076\"><p>A normal PDF created or scanned independently is not automatically a compliant Saudi electronic invoice. ZATCA requires invoices to be generated through a compliant electronic solution, and Phase 2 introduces structured electronic-data requirements.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2077\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2077\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What is the difference between clearance and reporting?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2077\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2077\"><p>Clearance applies to applicable tax invoices under Phase 2 and involves sending the invoice to ZATCA for verification before sharing the cleared invoice with the customer.<\/p>\n<p>Reporting applies to simplified tax invoices, which must generally be transmitted to the FATOORA platform within 24 hours after issuance.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2078\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2078\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Are B2C invoices reported to ZATCA immediately?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2078\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2078\"><p>For taxpayers subject to Phase 2, simplified tax invoices must be reported to the FATOORA platform within 24 hours of issuance.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2079\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-2079\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Do B2B invoices need ZATCA approval before being sent to customers?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2079\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-2079\"><p>Under the Phase 2 clearance model, applicable tax e-invoices must be cleared before they are shared with customers.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-20710\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-20710\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is a QR code mandatory on Saudi electronic invoices?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-20710\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-20710\"><p>QR-code requirements depend on invoice type and applicable implementation phase. Simplified tax invoices require QR codes, and Phase 2 introduces additional QR-related technical requirements. Businesses should configure QR generation according to the relevant ZATCA specification.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is e-invoicing mandatory in Saudi Arabia?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes, the E-Invoicing Regulation applies to taxpayers within its scope. Phase 1 became enforceable on 4 December 2021, while Phase 2 has been implemented progressively in taxpayer waves starting from 1 January 2023.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is FATOORA?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>FATOORA is the name used for Saudi Arabia&#8217;s electronic invoicing framework and ZATCA platform associated with the Integration Phase.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the difference between Phase 1 and Phase 2?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Phase 1 focuses mainly on electronically generating and storing compliant invoices. Phase 2 adds system integration with ZATCA, structured invoice formats, additional fields and technical requirements, as well as clearance and reporting processes.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How do I know whether Phase 2 applies to my company?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>ZATCA introduces Phase 2 in waves based on specified taxpayer criteria and directly notifies targeted taxpayers before their required integration date. Businesses should check their ZATCA notification rather than relying only on general revenue thresholds.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the latest Phase 2 wave in 2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>ZATCA announced Wave 25 on 24 July 2026. It includes taxpayers whose revenues subject to VAT exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. Targeted taxpayers are required to integrate by no later than 1 February 2027.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Are PDF invoices considered electronic invoices?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>A normal PDF created or scanned independently is not automatically a compliant Saudi electronic invoice. ZATCA requires invoices to be generated through a compliant electronic solution, and Phase 2 introduces structured electronic-data requirements.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the difference between clearance and reporting?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Clearance applies to applicable tax invoices under Phase 2 and involves sending the invoice to ZATCA for verification before sharing the cleared invoice with the customer.<\\\/p>\\n<p>Reporting applies to simplified tax invoices, which must generally be transmitted to the FATOORA platform within 24 hours after issuance.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Are B2C invoices reported to ZATCA immediately?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>For taxpayers subject to Phase 2, simplified tax invoices must be reported to the FATOORA platform within 24 hours of issuance.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do B2B invoices need ZATCA approval before being sent to customers?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Under the Phase 2 clearance model, applicable tax e-invoices must be cleared before they are shared with customers.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Is a QR code mandatory on Saudi electronic invoices?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>QR-code requirements depend on invoice type and applicable implementation phase. Simplified tax invoices require QR codes, and Phase 2 introduces additional QR-related technical requirements. Businesses should configure QR generation according to the relevant ZATCA specification.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd31a86 elementor-widget elementor-widget-text-editor\" data-id=\"bd31a86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Make Your Invoicing Ready for ZATCA<\/h2>\n<p>Electronic invoicing in Saudi Arabia is no longer simply about replacing paper invoices.<\/p>\n<p>Eighty20 Business &amp; Financial Solutions helps businesses assess their current position, understand the applicable <strong>Saudi e-invoicing<\/strong> requirements, and build a practical path toward reliable <strong>ZATCA e-invoicing compliance<\/strong>.<\/p>\n<p>Need help with your KSA e-invoicing readiness or FATOORA integration?<\/p>\n<p>Contact Eighty20 today and speak with our Saudi tax and compliance team.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0186c21 e-con-full e-flex e-con e-child\" data-id=\"0186c21\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;],&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t<div class=\"elementor-element elementor-element-1be8c8c e-con-full e-flex e-con e-child\" data-id=\"1be8c8c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70d7603 elementor-widget elementor-widget-heading\" data-id=\"70d7603\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Get In Touch <\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78ec174 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"78ec174\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2776\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"78ec174\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Full Name *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Email Address *\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_c41aeb7 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_c41aeb7]\" id=\"form-field-field_c41aeb7\" class=\"elementor-field elementor-size-md  elementor-field-textual\" placeholder=\"Phone Number *\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-md\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Message\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">GET STARTED<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-153d3a4 e-con-full e-flex e-con e-child\" data-id=\"153d3a4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4495a76 elementor-widget elementor-widget-heading\" data-id=\"4495a76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Start and Manage your Business in the Gulf with Eighty20<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-47ac523 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"47ac523\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Business Setup<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Accounting and Bookkeeping<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Tax Consultancy<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-check-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Audit and Assurance<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-837d078 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"837d078\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"25\" height=\"25\" viewBox=\"0 0 25 25\" fill=\"none\"><g clip-path=\"url(#clip0_80_142)\"><path d=\"M12.5 0C5.59644 0 0 5.59644 0 12.5C0 19.4036 5.59644 25 12.5 25C19.4036 25 25 19.4036 25 12.5C25 5.59644 19.4036 0 12.5 0ZM8.00781 4.96521C8.26535 4.95002 8.49815 5.10396 8.67463 5.37719L10.3836 8.61815C10.5635 9.00219 10.4613 9.4134 10.1929 9.68779L9.4101 10.4706C9.36179 10.5368 9.33 10.6113 9.32923 10.6933C9.62942 11.8553 10.54 12.9271 11.3434 13.6642C12.1468 14.4013 13.0103 15.3993 14.1312 15.6357C14.2697 15.6743 14.4394 15.6882 14.5386 15.596L15.448 14.6698C15.7619 14.4319 16.216 14.3166 16.5512 14.5111H16.5665L19.6502 16.3315C20.1029 16.6152 20.1498 17.1637 19.8257 17.4973L17.7017 19.6045C17.3881 19.9262 16.9714 20.0343 16.5665 20.0348C14.7759 19.9811 13.084 19.1023 11.6944 18.1992C9.41333 16.5397 7.32098 14.4815 6.0074 11.9949C5.5036 10.9522 4.91179 9.62181 4.96827 8.45798C4.97331 8.02015 5.09177 7.59121 5.4001 7.309L7.52413 5.18498C7.68958 5.04419 7.85327 4.97433 8.00781 4.96521Z\" fill=\"white\"><\/path><\/g><defs><clipPath id=\"clip0_80_142\"><rect width=\"25\" height=\"25\" fill=\"white\"><\/rect><\/clipPath><\/defs><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNeed to talk\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t<a href=\"tel:+971 55 435 1884\" style=\"color:white\"> +971 55 435 1884 <\/a>\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home Service At Eighty20, we combine expertise with integrity to deliver reliable business and financial solutions. Our team ensures every service and report adds real value to your business growth. Table of Contents Electronic invoicing is now an essential compliance requirement for VAT-registered businesses operating in Saudi Arabia. Under the Zakat, Tax and Customs Authority [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_joinchat":[],"footnotes":""},"class_list":["post-2776","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/2776","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/comments?post=2776"}],"version-history":[{"count":5,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/2776\/revisions"}],"predecessor-version":[{"id":2798,"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/pages\/2776\/revisions\/2798"}],"wp:attachment":[{"href":"https:\/\/eighty20.me\/uae\/wp-json\/wp\/v2\/media?parent=2776"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}