Saudi Arabia tax invoice requirements (2026): ZATCA e-invoicing (Fatoora)
What a Saudi tax invoice and simplified tax invoice must contain, the QR code, Arabic language, 15% VAT, ZATCA Fatoora phases and integration waves up to 2027.
On this page
Short answer: in Saudi Arabia, VAT-registered businesses must issue electronic invoices with a ZATCA-compliant solution: handwritten invoices and invoices typed in a word processor are not accepted. A tax invoice (B2B) shows the words "Tax Invoice", the seller's name, address and VAT number, the buyer's name, address and VAT number, the invoice number, date and supply date, the goods or services with quantity, unit price, 15% VAT and totals in SAR, and a QR code. It must be in Arabic (other languages can be added). A simplified tax invoice (B2C) needs fewer buyer details.
Two kinds of tax invoice
| Tax invoice (B2B) | Simplified tax invoice (B2C) | |
|---|---|---|
| Buyer details | Name, address and VAT number (15 digits starting and ending with 3) | Generally not required |
| QR code | Generated by ZATCA when it clears the invoice (Phase 2) | Generated by your solution |
| Phase 2 flow | Cleared by ZATCA before the buyer receives it | Reported to ZATCA within 24 hours |
| Language | Arabic, other languages alongside | Arabic, other languages alongside |
Key fields
- The title "Tax Invoice" (فاتورة ضريبية) or "Simplified Tax Invoice".
- Seller name, address and VAT registration number.
- Sequential invoice number, issue date (and time for simplified invoices), and supply date if different.
- Description, quantity, unit price before VAT, VAT rate and VAT amount for each line.
- Total before VAT, total VAT and total with VAT, with the VAT shown in SAR.
- For credit and debit notes: the reason and a reference to the original invoice.
Fatoora phases
- Phase 1 (since 4 December 2021): generate and store invoices with a compliant electronic solution; no handwritten invoices.
- Phase 2 (integration, since 2023): connect your solution to ZATCA's platform in waves by revenue. Recent waves: revenue above SAR 750,000 by 31 March 2026, above SAR 375,000 by 30 June 2026, and above SAR 187,500 by 1 February 2027. ZATCA notifies each group at least six months in advance.
Penalties
Fines start at SAR 5,000 for not issuing e-invoices and SAR 10,000 for deleting or changing an issued invoice; some first violations get a warning.
What you can do with our tools
If you are VAT-registered, your tax invoices must come from a ZATCA-compliant e-invoicing solution, so our invoice generator does not replace it. Use our tools for quotes (عرض سعر), purchase orders, delivery notes, receipts and proforma invoices. Businesses that are not VAT-registered can issue ordinary invoices without VAT.
Bill a client for goods or services, with taxes, discounts and a due date.