See exactly what each ZATCA e-invoicing phase requires โ Phase 1 (Generation) vs Phase 2 (Integration) โ for standard (B2B/B2G) and simplified (B2C) invoices: format, QR codes, UUID, cryptographic stamp, clearance and 24-hour reporting.
Phase
Invoice type
Phase 2 โ Integration ยท Standard tax invoice (B2B / B2G)
Issued business-to-business or business-to-government; the buyer's VAT number is required and the buyer can reclaim input VAT.
| Requirement | Phase 1 โ Generation | Phase 2 โ Integration |
|---|---|---|
| Electronic format (XML or PDF/A-3 with embedded XML) | Required | Required |
| Invoice issued in Arabic | Required | Required |
| QR code on simplified (B2C) invoices | Required | Required |
| Generated via a ZATCA-compliant solution | Required | Required |
| No handwritten or text-editor invoices | Required | Required |
| Integration with the Fatoora platform (APIs) | โ | Required |
| Universally Unique Identifier (UUID) | โ | Required |
| Cryptographic stamp | โ | Required |
| Digital signature + invoice hash | โ | Required |
| Anti-tampering / sequential invoice numbering | Recommended | Required |
| Real-time clearance of standard (B2B/B2G) invoices | โ | Required |
| Reporting of simplified (B2C) invoices within 24 hours | โ | Required |
Both phases share a baseline: invoices must be issued in Arabic in a structured electronic format (XML, or PDF/A-3 with embedded XML) through a ZATCA-compliant solution โ no handwritten or word-processor invoices.
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Phase 1 (Generation), live since 4 December 2021, requires generating and storing structured electronic invoices through a compliant solution. Phase 2 (Integration) additionally requires connecting to the Fatoora platform, adding a UUID, cryptographic stamp and digital signature, clearing standard invoices with ZATCA in real time, and reporting simplified invoices within 24 hours.
Invoices must be issued in Arabic in a structured electronic format โ XML, or PDF/A-3 with embedded XML โ in both phases. Simplified (B2C) invoices must also carry a QR code.
A standard tax invoice is issued B2B or B2G, includes the buyer's VAT number, and lets the buyer reclaim input VAT โ in Phase 2 it must be cleared by ZATCA before being shared. A simplified tax invoice is issued B2C, carries a QR code, and in Phase 2 must be reported to ZATCA within 24 hours of issuance.
Clearance (standard / B2B / B2G) means submitting the invoice to ZATCA for real-time validation and a cryptographic stamp before you can issue the legally valid invoice to the buyer. Reporting (simplified / B2C) means issuing the invoice to the customer immediately and then sending the data to ZATCA within 24 hours.
Disclaimer: Informational only โ not tax advice. Requirements are based on ZATCA's e-invoicing guidelines current as of 20 June 2026. Verify the current rules with ZATCA (zatca.gov.sa) or a qualified Saudi tax adviser. See our full disclaimer.