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- ZATCA's Board of Directors issued the E-Invoicing Regulation on 4 December 2020.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §1.4 · Checked: 26 October 2026
- Phase 1 of e-invoicing (generation) took effect on 4 December 2021, and Phase 2 (integration) from 1 January 2023, in waves.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §1.3 · Checked: 26 October 2026
- ZATCA notifies each target group at least six months before its integration date.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §1.3 · Checked: 26 October 2026
- A simplified tax invoice must be sent to the Fatoora platform for reporting within 24 hours of being generated.Source: E-Invoicing Detailed Guideline, Version 2, May 2023, §1.5 · Checked: 26 October 2026
- The Phase 2 QR code carries 9 tags in TLV, encoded in Base64, and is up to 700 characters long.Source: Security Features Implementation Standard v1.2, 19 May 2023, §4.1 · Checked: 26 October 2026 · E-Invoicing Detailed Guideline, Version 2, May 2023, §1.5
- Wave 25 covers VAT-registered businesses whose taxable revenue passed SAR 187,500 in 2022, 2023, 2024 or 2025; the integration deadline is 1 February 2027.Source: ZATCA's Wave 25 announcement, 24 July 2026 · Checked: 26 October 2026
- ZATCA had announced 25 integration waves by 26 October 2026, from a SAR 3 billion threshold in Wave 1 to SAR 187,500 in Wave 25.Source: Integration waves · Checked: 26 October 2026
- In ZATCA's violations classification guide (May 2024), the first time for any e-invoicing offence is a warning with no fine, and failing to integrate reaches SAR 50,000 after the sixth time.Source: ZATCA violations classification guide for VAT and e-invoicing, 2nd edition, May 2024 (Arabic), p. 6 · Checked: 26 October 2026
- ZATCA's SDK 238-R3.3.8 holds 236 business-rule codes and the XML standard names 4 more, 240 codes in all.Source: ZATCA E-Invoicing SDK 238-R3.3.8, Data/Rules/schematrons · Checked: 26 October 2026 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13
Open data
The files are open under CC BY 4.0: use and share them as long as you credit the source and the check date.
Frequently asked questions
Who writes this reference?
The team at CashHub, a Saudi POS and e-invoicing system. We write from ZATCA's documents, run the examples through ZATCA's SDK, and give the source and check date under each fact.
Does this replace ZATCA?
No. It is an organised explanation of ZATCA's documents. If something here differs from a newer official document, the document wins, and you can tell us on the Correct us page.
Do the tools send my files anywhere?
No. The XML checker, the VAT number checker and the penalty calculator run inside your browser and send nothing to any server.
Last updated: 26 October 2026 · What we don't do · Methodology · Correct us · Changelog
First published 2026-10-26 · Archived copy
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