ZATCA has rolled out e-invoicing in two phases.
Phase one: generation
It began on 4 December 2021 and requires businesses to issue and store invoices through a compliant electronic system, with handwritten invoices or invoices edited after issue no longer allowed.
Phase two: integration
It began in January 2023 in successive waves, connecting invoicing systems to the FATOORA platform. The Authority notifies targeted businesses at least six months before their integration date.
Checklist
- Do you issue invoices from an electronic system rather than Word or Excel?
- Do your simplified invoices include a QR code?
- Does your system prevent editing or deleting an invoice after it is issued?
- Has your system provider confirmed it can integrate with FATOORA?
TopicsE-invoicing readinessFATOORAQR code invoice


