Saudi Arabia has rolled out a comprehensive e‑invoicing mandate led by ZATCA, requiring all companies to issue and transmit electronic invoices via the Fatoora platform. The phased implementation includes mandatory clearance for B2B/B2G and e‑reporting for B2C, with progressive waves based on turnover thresholds. As of March 31, 2026, companies with annual turnover above SAR 750 000 must comply, with further thresholds set for June 2026.
Phase 2 began on January 1, 2023, requiring mandatory transmission of invoice data to ZATCA via the Fatoora central platform.
Companies with annual turnover above SAR 750 000 (~€170 000) must comply with clearance (B2B/B2G) and e‑reporting (B2C) as of March 31, 2026.
The deadline for Wave 24 compliance is June 30, 2026, for companies with annual turnover above SAR 375 000 (~€85 000).
Businesses issue simplified tax invoices with a QR code and cryptographic stamp, then report transaction data electronically to Fatoora within 24 hours.
This summary was published on VATfaqs.com on 16 April 2026. It relates to VAT developments in Saudi Arabia. The original source is The Invoicing Hub.
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