Received a ZATCA notice to integrate your e-invoicing?

Read the notice and note the integration date it gives, then confirm it in your business's account with ZATCA. Make sure the invoicing system you use supports Phase 2 (integration), and register your invoicing units on the FATOORA portal before the date. Start early: registration needs a one-time code (OTP) from the portal and passing the compliance checks.

ZATCA sets each wave by VAT-subject revenue in given years, and notifies the businesses concerned at least six months before their date by the email and text messages registered with it. The preliminary checker on this page gives an estimate; the final word is ZATCA's notice and your business's account with ZATCA.

Under ZATCA's Detailed Guidelines for E-Invoicing, a taxpayer is not required to implement Phase 2 until ZATCA notifies them. But not having a notice does not by itself mean your business is out of scope: the email or phone number registered with ZATCA may be out of date. Check your business's account with ZATCA and the official announcements.

Phase 1 (generation and storage) started on 4 December 2021 and requires issuing invoices and notes electronically and storing them. Phase 2 (integration) started on 1 January 2023 in successive waves and requires connecting the invoicing system to ZATCA's FATOORA platform and sending invoices to it in a set format.

ZATCA applies Phase 2 gradually to waves it selects by revenue size; each wave is bound from its own date after being notified. The date therefore differs from one business to another. See the table of announced waves on this page and check your business's status with ZATCA.

The simplified guideline classifying violations (2nd edition, May 2024) treats "not integrating all e-invoicing systems with ZATCA's systems from the set integration date" as a violation that starts with a warning and a period to correct it, with fines rising on repetition within 12 months. The details are in the violations table on this page, with the source.

Yes. Phase 1 (issuing invoices electronically and storing them) has applied to all taxpayers since 4 December 2021, and invoices must keep being issued electronically. From your business's integration date, invoices are also sent to ZATCA through the FATOORA platform.

Not necessarily. What matters is that the solution you use meets the Phase 2 requirements and can be connected to the FATOORA platform. If your current software cannot integrate, move to one that can before your date.

The reference is ZATCA's notice to the email and phone registered with it, your business's account on ZATCA's portal, and the wave announcements on ZATCA's official site (zatca.gov.sa). The link to each wave's announcement is in the waves table on this page.

WonderFatoora is listed in ZATCA's e-invoicing Solution Providers Directory (Phase 2). ZATCA states that the directory is not an approval of the listed solutions, and that it considers a taxpayer compliant once the requirements are met, even if their provider is not listed. So we describe WonderFatoora as a solution that meets the e-invoicing requirements and is listed in ZATCA's directory, not as "approved".