Compliance checklist for the ZATCA e-invoicing mandate — Phase 1 (generation) applies to all VAT-registered businesses since 4 December 2021; Phase 2 (integration) is rolling out in waves, with Wave 24 (annual taxable turnover above SAR 375,000) required to integrate with the Fatoora platform by 30 June 2026.
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ZATCA E-INVOICING (FATOORA) COMPLIANCE CHECKLIST
VAT registration number: VAT registration number Annual taxable turnover: Annual taxable turnover
This checklist tracks compliance with the Zakat, Tax and Customs Authority (ZATCA) e-invoicing mandate. Phase 1 (generation of electronic invoices) has applied to all VAT-registered businesses since 4 December 2021. Phase 2 (integration — API exchange with the Fatoora platform) is rolling out in waves by turnover; Wave 24 (annual taxable turnover above SAR 375,000) must integrate by 30 June 2026, which brings in most small businesses.
1. WAVE AND DEADLINE 1.1. Applicable wave: Applicable wave. 1.2. Phase 2 integration deadline: Phase 2 integration deadline.
2. INVOICE TYPES 2.1. Invoice types issued — B2C uses a simplified invoice with a QR code (reported to ZATCA within 24 hours); B2B uses a standard invoice (cleared with ZATCA before issuance).
3. SOLUTION AND INTEGRATION 3.1. E-invoicing solution ZATCA-certified/compliant: E-invoicing solution ZATCA-certified/compliant. 3.2. Fatoora API integration status: Fatoora API integration status. 3.3. Integration completion date: Integration completion date.
4. B2C REPORTING 4.1. Simplified invoices reported to ZATCA within 24 hours: Simplified invoices reported within 24h. 4.2. QR code shown on customer receipts: QR code shown on customer receipts.
5. NOTES 5.1. Notes
— — — ⚠️ This is a boilerplate template, not legal advice. It is written under the Saudi Labor Law (Royal Decree No. M/51 of 2005, as amended by Royal Decree No. M/44 of 23 August 2024, in force from 19 February 2025) and related regulations and digital platforms (Qiwa, Najiz, GOSI, Mudad, PDPL/SDAIA, E-Commerce Law, SFDA, Shomoos, ZATCA/Fatoora, Balady) as in effect in July 2026 — these platforms and their implementing regulations change frequently; verify against the current text before use. Have this template reviewed by a Saudi-qualified lawyer and, for HR documents, checked against your own HRSD-approved work organization regulation (لائحة تنظيم العمل) before use.
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Determines the applicable wave/deadline
e.g. "Wave 24"
Wave 24 deadline: 30 June 2026
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