Here’s an updated version of your message with the additional detail:
Subject: Clarification on B2B Invoice Submission Process
Hi Team,
We are currently following this process for clearing B2B invoices:
First, the invoice is created as a draft.
After approval (which may be on a different day), the invoice is marked as approved.
The invoice is then submitted to ZATCA.
In this process, we have been marking the issue date as the time of clearance submission. Is this the correct approach, or can we submit an invoice today (2024-10-03) with an issue date of 2024-10-01?
B2B invoices must be submitted in real-time. This means the invoice date or invoice issue date must be the date of submission to ZATCA. Draft or proforma invoice dates will not be considered as the invoice date. An invoice will be recognized only once you create and submit the E-Invoice.
Hi,
As per ZATCA you can submit October invoices till 15th November the same year.
As per Article (1) 53 of KSA VAT Regulations, Standard Tax Invoices (B2B) can be issued and submitted within 15 days from the end of the month in which supply takes place.
If we provide a service on the 10th Jan 2026, my understanding is that the invoice needs to be raised 15days after the month end. However clarity is needed is that once we raise the invoice in our Finance systems dated, for example 20th January, does it need to be pushed to Fatoorah on the 20th January?
@mohan_manakkal Invoice Issue Date must be the date invoice is final from taxpayer’s side after obtaining all internal approvals and is ready to be shared with customer. There is no problem in Invoice issue date being different from the date of submission to ZATCA. For example, if invoice is generated today (8 Jan, 2026) you can send it for clearance tomorrow or anytime later (should be within the due date for issuance of tax invoice (B2B) which is within 15 days from the end of month in which supply is made).
B2C invoices must be reported to ZATCA within 24 hours of generation. Generation and issuance must occur instantly at the time of making supply to customer. XML can be Reported to ZATCA anytime within 24 hours.
@MichaelV if you provide a service on 10 Jan, 2026 (assuming you are referring to B2B transaction), you have to issue Tax Invoice “within” grace period that is before 15th of the following month (before 15 Feb, 2026). This date must be considered as upper limit, you can issue anytime within this grace period. If you raise invoice in your finance system on 20 Jan, 2026 it can be sent for ZATCA’s Clearance on same day or or any other day but before you share it with customer. If there is a long gap between Invoice Issue Date and the day customer receives invoice, they may object therefore a prudent practice would be to submit the invoice for ZATCA’s Clearance on same day of posting to finance system and share the Cleared Invoice with customer.