Welcome to our Unifiedpost Group website! We, and third parties, use cookies on our websites. We use them to enhance site navigation, analyse site usage and assist in our marketing efforts. You can read more about our cookies and change your preferences by clicking on ‘Change my settings'. By clicking on 'Accept all cookies’, you agree to the use of all cookies as described in our Privacy cookie policy.
E-invoicing regulation updates

Saudi Arabia’s latest electronic invoicing announcement

November 20, 2023
9:00 am

Saudi Arabia continues with announcements of additional waves as part of the country’s tax and electronic invoicing mandates. Discover the latest waves, as well as the country’s existing mandates.

Saudi Arabia’s existing mandates - Phase 1

In December 2020, Saudi Arabia’s tax authority (Zakat, Tax and Customs Authority - ZATCA) announced new electronic invoicing regulations via a two phase approach.

The first phase, called the “Generation Phase”, stated that businesses must be able to issue and receive electronic invoices by December 2021. From December 2021, businesses were not able to use manual invoices and could only use a compatible e-invoicing system that had the ability to store and archive all invoices.

Existing and new mandates - Phase 2

The second phase of Saudi Arabia’s regulations, known as the “Integration Phase”, launched on the 1st of January 2023 in a staggered approach. Within this phase, businesses must integrate their compatible e-invoicing system to ZATCA’s platform FATOORA, using ZATCA’s own API. This particular phase has several waves in itself, all based on the company’s 2021 or 2022 taxable turnover:

  • Wave 1 - January 2023 to June 2023 - Exceeding 3 billion SAR (approximately 800 million USD) in 2021
  • Wave 2 - July 2023 to December 2023 - Exceeding 0.5 billion SAR in 2021
  • Wave 3 - October 2023 to January 2024 - Exceeding 250 million SAR (for years 2021 or 2022)
  • Wave 4 - November 2023 to February 2024 - Exceeding 150 million SAR (for years 2021 or 2022)
  • Wave 5 - December 2023 to March 2024 - Exceeding 100 million SAR (for years 2021 or 2022)
  • Wave 6 - January 2024 to April 2024 - Exceeding 70 million SAR (for years 2021 or 2022)
  • Wave 7 - February 2024 to May 2024 - Exceeding 50 million SAR (for years 2021 or 2022)
  • Wave 8 - March 2024 - Exceeding 40 million SAR (for years 2021 or 2022)
  • Wave 9 - June 2024 - Exceeding 30 million SAR (for years 2021 or 2022)

Within Saudi Arabia’s regulations, all tax invoices are part of the clearance model, meaning the invoice must be cleared before it can be submitted to the end recipient. Within this phase, businesses must only generate electronic invoices in an XML or PDF/A-3 format.

Stay up to date

To ensure you keep on top of changing tax compliance and e-invoicing regulations from around the globe, follow Unifiedpost Group on LinkedIn and sign-up to our monthly update newsletter.

Details correct as of the publishing date. For the most up to date regulations, view Saudi Arabia's e-invoicing regulations information.

Stay up to date

Tax compliance and electronic invoicing regulations

Stay up to date with the every changing world that is global tax compliance and e-invoicing regulations. Sign up to our monthly newsletter for new mandates, expert interviews and the latest webinars.

Thank you! Your message has been sent successfully.
Something went wrong. Please make sure all the fields are filled in correctly.