Saudi e-invoicing guide: tax invoices and QR codes

What is e-invoicing?

E-invoicing means issuing, storing and exchanging invoices in a structured electronic form instead of paper or images. In Saudi Arabia it is regulated by ZATCA through the “Fatoora” programme and applies to VAT-registered businesses.

Phase one: generation and storage

Phase one began on 4 December 2021. Invoices must be issued electronically by a system that prevents untracked edits or deletion, and stored with their notes. Simplified (consumer) invoices carry a QR code.

• Issue a tax or simplified invoice depending on the customer
• Arabic is mandatory; another language may be added
• Gap-free sequential invoice numbers
• Credit and debit notes for amendments

Phase two: integration

Phase two rolls out in waves announced by ZATCA and requires connecting your invoicing system to the authority’s platform, with extra elements such as hashing and digital signing. Check your wave and requirements on the official ZATCA site.

What does the QR code contain?

In phase one the QR holds Base64-encoded data with these fields, readable by the Fatoora app:

1. Seller name
2. Seller VAT number
3. Invoice date and time
4. Invoice total including VAT
5. VAT amount

How Oqoodi AI helps

Oqoodi lets you create invoices linked to quotations and contracts, add an e-invoicing QR code, brand the invoice header and footer, export PDF and keep a searchable archive. For full phase-two integration, confirm the requirements that apply to your business.