May we measure your visit?
We’d use Google Analytics, outside Saudi Arabia, to count pages and sign-up steps. Nothing is sent until you allow it.With your permission we use Google Analytics to see which pages are useful and, if you open an account, which steps you complete (sign-up, company, ZATCA device, first invoice). It sends a random ID, the page and your device type to Google, outside Saudi Arabia. Nothing is sent until you allow it. What is sent
Topics
Invoices as XML, clearance and reporting, and the hash chain that links one invoice to the next. Written from systems already doing it.
There is no ZATCA "phase 3", "phase 4" or "phase 5". Saudi e-invoicing has two phases — generation from 4 December 2021 and integration from 1 January 2023 — and inside the second, twenty-five waves so far, each defined by a revenue threshold. Which one you are in, and why a wave date can mean two different things.
A standard tax invoice usually goes to a business and is cleared by ZATCA before the buyer sees it; a simplified tax invoice usually goes to a consumer, carries a QR code and is reported within 24 hours. Who issues which, which fields differ, the SAR 1,000 rule, and what it means at the point of sale.
ZATCA Phase 2 requires invoices in XML, a solution registered on the Fatoora portal, a UUID and a previous-invoice hash on every invoice, clearance before a standard invoice reaches the buyer, and simplified invoices reported within 24 hours. It also forbids functions your software may have today.
Wave 25 covers every business in Saudi Arabia whose VAT-taxable revenue exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. Those businesses must connect their invoicing system to ZATCA’s Fatoora platform by 1 February 2027. ZATCA published the criteria on 24 July 2026.
Start with an assessment. We look at what you actually run, and tell you what we would change.