Starting from January 1, 2023, the second phase of e-invoicing, the Integration Phase, is being implemented gradually in waves for targeted taxpayer groups. This phase introduces additional technical requirements for e-invoicing solutions, including integration with ZATCA’s systems and the generation and storage of e-invoices in the required formats, (such as XML or PDF/A3 with embedded XML).

The Zakat, Tax, and Customs Authority (ZATCA) also mandates that taxpayers with VAT-subjected revenues exceeding SAR 1.75 million in 2022 or 2023 must integrate their systems with the Fatoora platform by September 30, 2025.

This initiative builds on the success of Phase One, supporting Saudi Arabia’s digital transformation and strengthening consumer protection and tax transparency.