What are the requirements for Phase 2?
Phase 2,which will be implemented in waves by target taxpayer groups starting from January 1, 2023, entails additional technical requirements that E-Invoice solutions must comply with, the integration of taxpayer E-Invoice Solutions with FATOORA Platform and the issuance of electronic invoices in a specific format.
Due to the technical nature of the published requirements, it is recommended for taxpayers to approach a solution provider or their internal technical teams to ensure their E-Invoice Solutions are compliant with ZATCA’s regulations. In addition, developers and subject matter experts may visit ZATCA’s website for viewing all requirements (business, technical, security, etc.). Further details on the integration mechanisms and specifications are published by ZATCA on the developer page on
ZATCA’s E-Invoicing web page https://zatca.gov.sa/ar/E-Invoicing/Pages/default.aspx.