E-invoicing in Saudi Arabia is no longer optional. The Generation Phase started on 4 December 2021, and the Integration Phase has been rolled out in successive waves since 1 January 2023. On 24 July 2026 ZATCA announced Wave 25, covering taxpayers whose VAT-subject revenue exceeded SAR 187,500 in any year from 2022 to 2025, who must integrate their systems with the Fatoora platform by 1 February 2027.
What the system automates
- Issuing the invoice in XML with a digital signature, QR code and UUID.
- Choosing the invoice type (standard or simplified) according to the customer.
- Sending the invoice to the Fatoora platform for clearance or reporting on time.
- Linking credit and debit notes to the original invoice.
The VAT return straight from the entries
When output tax on sales and input tax on purchases are calculated automatically at the standard 15% rate, preparing the return becomes a review of ready figures instead of collecting them from scattered files.
Avoiding fines
Late registration, filing or payment leads to fines. The fines cancellation and financial penalties exemption initiative has been extended to 31 December 2026 for taxpayers who file their returns and pay the principal tax under set conditions; it does not cover returns due after 30 June 2026. Automatic deadline reminders are the best prevention.
Before your integration date
- Check your wave in ZATCA’s notification.
- Make sure your system is registered and linked to the Fatoora platform.
- Review customers’ tax details and addresses.
- Test issuing all three types: standard invoices, simplified invoices and credit/debit notes.
Ready to apply this to your business?
Try Shumoul for free or talk to our team to choose the right systems.