E-Compliance Summary-Saudi Arabia

Key Mandates, Country Technicality & Terms


Key Mandates

December 4, 2021

Phase 1 Fatoora Invoicing

The e-invoicing regulation mandated only the archiving of required XMLs and the creation of a copy for the receivers for all transactions.

December 4, 2021
January 1, 2023

Phase 2 Fatoora Invoicing

Integration with the ZATCA system came into force for the taxpayers’ revenue exceeding 3 billion SAR as a first wave.

January 1, 2023
January 1, 2023

Phase 2 Fatoora Invoicing Last Wave

Integration with the ZATCA system came into force for the taxpayers’ revenue exceeding 30 Million SAR as the 8th and last wave.

January 1, 2023

Country Technicality & Terms

Scope | CTC Model

e-Invoice: B2B & B2C & B2G Transactions
Clearance Model:B2B
Reporting Real Time:B2C

Platforms

Invoices: ZATCA

Formats

Invoice: XML(UBL 2.1 KSA) | PDF/3A

Signature & Submission Method

The signature(Cryptographic stamp) is required for all B2C transactions.

Archiving

Archiving is mandatory. Archiving abroad is only allowed if the data is insensitive.

Key Notes

-Tax invoices (B2B): No need for digital signature and QR code.
-Simplified invoices(B2C): Digital signature and QR Code are mandatory in the XML.

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