Saudi VAT & E-Invoicing Guide · Updated October 2026

Saudi VAT Invoice Requirements: A Practical Checklist

Saudi tax invoices must follow VAT and e-invoicing rules. The exact fields depend on the invoice type, but language, supplier details, VAT information, and e-invoicing requirements all matter.

1. Arabic is required — bilingual is allowed

ZATCA states that data fields shown in the human-readable tax invoice must be in Arabic. The invoice can also include English, so a bilingual Arabic/English invoice is allowed.

2. Standard tax invoice (B2B)

For business-to-business tax invoices, required VAT information applies. ZATCA's Phase 1 preparation guidance specifically notes that the buyer's VAT registration number should be included when the buyer is VAT-registered, along with the invoice type description.

3. Simplified tax invoice (B2C)

For simplified tax invoices, the QR code is mandatory under Phase 1. ZATCA also requires the invoice type description and other VAT invoice elements.

4. Common invoice information businesses should prepare

  • Invoice issue date and invoice type.
  • Supplier legal/business information and VAT registration number where applicable.
  • Buyer information required for the relevant invoice type.
  • Description of goods or services.
  • Amounts, taxable values, VAT amounts, and totals.
  • Required QR information for simplified invoices.

The detailed requirements can vary by invoice type and business case, especially for Phase 2 structured invoices.

5. Phase 1 and Phase 2 are not the same

Phase 1 focuses on generating and storing compliant electronic invoices. Phase 2 adds integration, structured invoice format, and additional technical requirements for businesses when their ZATCA wave becomes applicable.

Read our Phase 1 vs Phase 2 guide →

Where e-invoice fits

The current e-invoice software focuses on Saudi Phase 1-style invoicing workflows: bilingual invoice content, VAT calculations, invoice records, Phase 1 QR data, customer history, and professional A4/thermal printing.

Important: Direct Phase 2 FATOORA integration is not included in the current release. Businesses already notified for Phase 2 need a solution that supports their applicable integration requirements.

See the current software features and scope →

Official ZATCA references

Always use the latest official guidance for compliance decisions.

Phase 1 preparation guidance ↗ · E-Invoicing FAQs ↗

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