Saudi Arabia
SASaudi Arabia runs a national e-invoicing regime (FATOORA) under ZATCA, in which standard tax invoices are cleared and simplified invoices reported through ZATCA's own platform rather than Peppol.
Guide reviewed .
Invoicing and electronic documents
Fatoora platform (ZATCA)
ZATCA's e-invoicing platform. In the Integration Phase, ZATCA clears tax invoices and their notes, adding its cryptographic stamp before the issuer shares them with the customer, and receives simplified invoices as reports. The ZATCA pages reviewed do not describe any role for Peppol.
XML based on ZATCA's specifications; PDF/A-3 with embedded XML as an optional human-readable copy · Official source: ZATCA · implementation resolution, Governor Decision No. 62738 (unofficial English translation, May 2023)
Compliant e-invoicing solutions
Taxpayers may choose any solution provider whose solution meets the requirements. Solutions must connect to the internet and to external systems by API, be tamper-resistant and meet Saudi cybersecurity controls.
ZATCA XML Implementation Standard and Data Dictionary · Official source: ZATCA · E-invoicing Regulation (4 December 2020)
Peppol
No national Peppol Authority is listed for Saudi Arabia, so OpenPeppol acts as the authority. The ZATCA e-invoicing pages reviewed do not mention Peppol.
No national Peppol specification found · Official source: OpenPeppol · Peppol Authorities
The domestic regime is a clearance system run by ZATCA, not a Peppol network. A Saudi taxpayer's solution must be onboarded and integrated with the Fatoora platform once its wave applies. Tax invoices are cleared before they reach the buyer, and simplified invoices are reported within 24 hours. Peppol delivery may still be useful for cross-border trade, but it does not replace clearance or reporting. See the implementation resolution.
Wave membership is set by VAT-subject revenue in reference years and is notified to each taxpayer. Taxpayers that have not yet been notified must still meet the Phase 1 generation rules. The Arabic text of the resolution prevails over the English translation.
Legal guide
B2B and B2C · invoice generation (Phase 1)
Mandatory since 4 December 2021Resident taxable persons, and customers or third parties issuing tax invoices on their behalf, must issue electronic invoices for all transactions that require a tax invoice, and electronic credit and debit notes. A paper invoice that is scanned or copied is not an e-invoice. Non-resident taxpayers are not required to issue e-invoices.
Official source: ZATCA · E-invoicing Regulation (4 December 2020)B2B · clearance of tax invoices (Phase 2)
Mandatory by integration wave since 1 January 2023Integrated taxpayers submit tax invoices and their notes to ZATCA, which checks them and stamps those that pass before they are shared with the buyer. To deduct input tax, invoices and notes must be cleared or reported in line with the Integration Phase requirements.
Official source: ZATCA · implementation resolution, Governor Decision No. 62738 (unofficial English translation, May 2023)B2C · reporting of simplified invoices (Phase 2)
Within 24 hours of generationSimplified tax invoices and their notes carry the solution's cryptographic stamp and must be reported to ZATCA within 24 hours of generation. A QR code has been mandatory on simplified invoices since Phase 1, and on all e-invoices and notes in Phase 2.
Official source: ZATCA · implementation resolution, Governor Decision No. 62738 (unofficial English translation, May 2023)Transactions in and out of scope
Defined by the implementation resolutionIn scope are standard-rated and zero-rated supplies, exports, intra-GCC supplies, deemed supplies, advance payments and the related notes. Out of scope are fully exempt supplies and advance payments for them, reverse-charge supplies and imports of goods.
Official source: ZATCA · implementation resolution, Governor Decision No. 62738 (unofficial English translation, May 2023)Integration waves
Wave 25 must integrate by 1 February 2027Wave 25 covers taxpayers whose revenues subject to VAT exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. ZATCA notifies each wave directly, at least six months before its integration date.
Official source: ZATCA · Wave 25 of the Integration Phase
Timeline
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E-invoicing Regulation published
ZATCA's Board of Directors approved the E-invoicing Regulation, which took effect on publication and made e-invoice generation mandatory by 4 December 2021.
Official source: ZATCA · e-invoicing laws and regulations -
Phase 1 (Generation)
All resident taxpayers, and parties issuing tax invoices on behalf of VAT-registered suppliers, must generate and store invoices and notes with compliant electronic solutions.
Official source: ZATCA · e-invoicing roll-out phases -
Phase 2 (Integration) begins
Integration with ZATCA's systems started for the first target group and has since been extended wave by wave.
Official source: ZATCA · e-invoicing roll-out phases -
Updated implementation resolution
ZATCA published the updated Controls, Requirements, Technical Specifications and Procedural Rules for implementing the E-invoicing Regulation.
Official source: ZATCA · e-invoicing laws and regulations -
Wave 25 announced
ZATCA set the selection criteria for the 25th integration wave.
Official source: ZATCA · Wave 25 of the Integration Phase - Upcoming at review
Wave 25 integration deadline (upcoming)
Taxpayers with VAT-subject revenues above SAR 187,500 in any year from 2022 to 2025 must integrate with the Fatoora platform by this date.
Official source: ZATCA · Wave 25 of the Integration Phase
Peppol in Saudi Arabia
- Directory participants
- 8
- Document families
- 4
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 5 participants
- 5 participants
- ApplicationResponse1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 2 | |
| 1 | |
| 1 | |
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.