E-invoicing mandate

E-invoicing in Saudi Arabia

A sourced summary of the structured e-invoicing program in Saudi Arabia. It is a starting point, not a compliance certificate or proof of delivery.

At a glance

Scope: Business-to-business
Status: Phasing in
First issuing phase: 2021-12-04
Network or channel: ZATCA Fatoora
Format: ZATCA XML / PDF-A3 with embedded XML

What this means for you

Phase 1 generation applied from 4 December 2021. Phase 2 integration is notified in revenue-band waves; Wave 25 integrates by 1 February 2027 and is not a universal date.

What FreeBillGen can verify

For eligible saved invoices, FreeBillGen can prepare generic OASIS UBL and UN/CEFACT CII mappings and run its named internal checks. These mappings are not EN 16931, Factur-X, Peppol, national-CIUS or clearance-platform validation. FreeBillGen does not transmit them through a provider network.

Check this route in Invoice Passport

Official sources used

ZATCA - E-invoicing rollout phases (opens in a new tab) Source reviewed 2026-08-17
ZATCA - Wave 25 integration notice (opens in a new tab) Source reviewed 2026-08-17

General information only; not legal, tax, accounting, conformance, or delivery-provider advice. Confirm the current scope, technical profile, and channel with the official source or a qualified adviser.