E-invoicing in
Saudi Arabia
On this page you will learn more on e-invoicing in Saudi Arabia. Understand the compliance requirements and discover the country its e-invoicing model, network and infrastructure.
Phase 1 (December 2021)
During this phase, taxpayers are not required to share data and report invoices to ZATCA. The requirements are as follows:
- The e-invoices must be stored in an electronic database, online cash register, or a cloud-based e-invoicing solution;
- The e-invoices must be signed with an e-signature;
- You must include all elements and mandatory fields when issuing an invoice, including VAT registration number, seller's name, and address, buyer's name and address, description of the product or service, total amount, tax rate, and date of issue.
Phase 2 (January 2023)
During this phase, all taxpayers are required to share data and report invoices to ZATCA for validation and verification. The requirements are as follows:
- Integrate your e-invoicing solution with ZATCA's system to allow you to send invoices to their portal for verification and validation;
- Issue invoices in specific formats such as PDF/A-3, XML, or embedded XML;
- Have a system that complies with ZATCA's guidelines due to the more technical requirements;
- Your system should connect to external systems with Application Programming Interfaces (APIs) and produce a UUID (Universally Unique Identifier), digital signature, a unique sequential number for each invoice, and a cryptographic stamp.
