Phase 1 — Generation Phase
Phase 1 has been enforceable since 4 December 2021 for taxpayers in scope. Businesses must generate and store electronic invoices and notes using an electronic solution that meets Phase 1 requirements.
- Generate electronic tax and simplified invoices.
- Store invoice records electronically.
- Include required invoice fields.
- Include the required QR data for simplified tax invoices.
Phase 2 — Integration Phase
Phase 2 began from 1 January 2023 and is rolled out in waves. Businesses notified for a Phase 2 wave must meet additional technical/business requirements and integrate the invoicing solution with ZATCA systems.
- Generate invoices in the required structured format.
- Meet additional technical and security requirements.
- Integrate with ZATCA/FATOORA workflows when applicable.
- Follow reporting or clearance requirements for the relevant invoice type.
How do you know whether Phase 2 applies to your business?
ZATCA rolls Phase 2 out by targeted taxpayer groups and notifies taxpayers ahead of their integration date. Your own ZATCA notification and the latest official rollout information should be treated as the source of truth for your business.
Where does e-invoice fit?
The current e-invoice release is a Saudi-focused invoicing workspace for Phase 1-style invoice generation needs: bilingual invoices, VAT calculations, invoice records, Phase 1 QR data, customer history, cloud sync, and A4/thermal printing.
Official sources
For compliance decisions, always use the latest ZATCA guidance. Useful official references include the e-invoicing overview, rollout phases, FAQs, specifications, and the solution providers directory.
Need a simple Phase 1-focused invoicing workflow?
Try e-invoice with your own business details and see whether the workflow fits your needs.
Start Free for 7 Days