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ZATCA · Saudi e-Invoicing · Fatoora · ZATCA XML Format

ZATCA Phase 2
Saudi e-Invoicing
Authority Guide

The complete guide to ZATCA Phase 2 and Saudi e-invoicing regulation. ZATCA XML format requirements, Fatoora clearance integration, Saudi VAT compliance and TallyPrime KSA configuration for businesses in Riyadh, Jeddah and across the Kingdom.

Start ZATCA Assessment ZATCA Technical Specs
ZATCA Phase 2 Quick Facts
Regulation: Saudi e-invoicing regulation — ZATCA
Format: ZATCA XML format (UBL 2.1)
Platform: Fatoora — ZATCA clearance portal
Model: B2B clearance + B2C reporting
VAT: Saudi VAT compliance (15%)
Coverage: Riyadh · Jeddah · Dammam · All KSA

Saudi e-Invoicing Regulation — ZATCA XML Format Specifications

ZATCA Phase 2 Saudi e-invoicing regulation mandates real-time integration with ZATCA's Fatoora platform using ZATCA XML format. Every TallyPrime Saudi Arabia implementation must meet these technical requirements for Saudi VAT compliance.

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Cryptographic Device Stamp

Every ZATCA Phase 2 B2B invoice must carry a cryptographic stamp from a ZATCA-registered cryptographic device (CSID). This is a fundamental Saudi e-invoicing regulation requirement — not optional. TallyPrime Saudi Arabia must integrate with the ZATCA device onboarding API before any live invoice submission.

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UUID & Hash Chain

Saudi e-invoicing regulation requires each ZATCA XML format invoice to carry a globally unique UUID and a hash chain value linking each invoice to the previous one. This creates a tamper-evident sequential invoice chain enabling ZATCA audit trail integrity — a core Saudi VAT compliance control mechanism.

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QR Code Embedding

All ZATCA Phase 2 invoices — B2B and B2C — must include a QR code containing encoded invoice data including seller TIN, VAT number, invoice timestamp, total amount and VAT amount. ZATCA XML format QR data must conform to ZATCA's TLV (Tag-Length-Value) encoding specification for Saudi VAT compliance.

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Fatoora Clearance API

B2B invoices under ZATCA Phase 2 Saudi e-invoicing regulation must be submitted to ZATCA's Fatoora Clearance API and receive a ZATCA-issued clearance stamp before delivery to the buyer. ZATCA XML format invoices are base64-encoded and submitted via REST API — TallyPrime must handle real-time clearance responses and error handling.

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Reporting API (B2C)

B2C invoices under Saudi e-invoicing regulation are reported to ZATCA's Reporting API within 24 hours of issuance (or per the latest ZATCA deadline guidance). ZATCA XML format reporting invoices include the same cryptographic and QR requirements as clearance invoices. Saudi VAT compliance requires no exceptions or gaps in reporting.

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ZATCA XML Format — UBL 2.1

ZATCA Phase 2 uses UBL 2.1 XML schema with ZATCA-specific extensions for Saudi e-invoicing regulation requirements. Unlike UAE PEPPOL PINT AE, ZATCA XML format is entirely different — requiring separate TallyPrime configuration, schema mapping and API connectivity. Saudi VAT compliance fields differ significantly from UAE VAT compliance requirements.

UAE PEPPOL PINT AE vs ZATCA Phase 2 — Key Differences

GCC businesses operating in both markets need separate compliance architectures. UAE FTA e-invoicing and ZATCA Phase 2 Saudi e-invoicing regulation share the goal of structured invoice exchange but differ fundamentally in architecture, ZATCA XML format and Saudi VAT compliance processes.

🇦🇪 UAE PEPPOL PINT AE
  • ✦ Decentralised four-corner PEPPOL network
  • ✦ PINT AE XML format (UAE-adapted)
  • ✦ No pre-clearance — exchange via certified ASP
  • ✦ UAE FTA monitors via ASP data feeds
  • ✦ Digital signature via ASP
  • ✦ UAE VAT compliance — 5% standard rate
  • ✦ Dubai, Abu Dhabi, all 7 Emirates
  • ✦ Enforcement: January 2027
🇸🇦 KSA ZATCA Phase 2
  • ✦ Centralised Fatoora clearance model
  • ✦ ZATCA XML format (UBL 2.1)
  • ✦ B2B must be cleared BEFORE buyer delivery
  • ✦ B2C reported within 24 hours
  • ✦ Cryptographic device stamp required
  • ✦ Saudi VAT compliance — 15% standard rate
  • ✦ Riyadh, Jeddah, Dammam, all KSA
  • ✦ Status: LIVE — phased waves ongoing

Saudi e-Invoicing Regulation — Serving All KSA Business Centres

Our ZATCA Phase 2 advisory covers businesses in Riyadh, Jeddah, Dammam and across all KSA regions — with TallyPrime Saudi Arabia configuration and Saudi VAT compliance advisory delivered remotely from our Dubai office.

🇸🇦 Central Region Riyadh

  • Riyadh
  • Kharj
  • Diriyah
  • Sudair

🇸🇦 Western Region Jeddah

  • Jeddah
  • Mecca Region
  • Medina
  • Taif

🇸🇦 Eastern Province Dammam

  • Dammam
  • Khobar
  • Jubail
  • Qatif

🇸🇦 Other KSA Regions All KSA

  • Abha
  • Tabuk
  • Hail
  • Najran

Saudi e-Invoicing Regulation — Questions Answered

The most common questions from businesses in Riyadh, Jeddah and Dubai about ZATCA Phase 2, Saudi e-invoicing regulation, ZATCA XML format requirements and Saudi VAT compliance.

ZATCA Phase 2 (the Integration Phase of Saudi e-invoicing regulation) applies to all VAT-registered businesses in Saudi Arabia. It requires real-time integration with ZATCA's Fatoora platform: B2B invoices must be cleared before delivery to the buyer, and B2C invoices must be reported within 24 hours. ZATCA rolls out Phase 2 in waves by business revenue — if you haven't received your ZATCA notification, your wave is coming. All businesses in Riyadh, Jeddah, Dammam and across KSA will be required to comply. Saudi VAT compliance is not optional.
ZATCA XML format is based on Universal Business Language (UBL) 2.1 extended with Saudi-specific fields including cryptographic device stamps, UUID hash chains, QR codes (TLV-encoded), Arabic language fields and Saudi VAT compliance data elements. This is entirely different from UAE PEPPOL PINT AE XML — the two formats share no common schema and require separate TallyPrime configurations. Businesses operating in both UAE and KSA must implement two distinct Dubai accounting software and TallyPrime Saudi Arabia configurations.
TallyPrime natively supports ZATCA Phase 2 e-Invoicing in Saudi Arabia — making it one of the strongest ERP choices for KSA compliance. The multi-stage activation process covers: (1) ZATCA device onboarding via Compliance CSID API to register your cryptographic device, (2) Enabling TallyPrime's ZATCA XML format invoice generation with all mandatory Saudi e-invoicing elements, (3) Connecting to the Clearance API for real-time B2B invoice clearance via Fatoora, (4) Reporting API integration for B2C invoice reporting. Our TallyPrime KSA advisory team handles every stage — from ZATCA onboarding through live Fatoora integration and Saudi VAT compliance validation.
ZATCA can impose financial penalties for non-compliance with Saudi e-invoicing regulation — including fines for each non-compliant invoice. Beyond direct penalties, rejected invoices create cash flow disruption, trading partner friction and Saudi VAT compliance risk. Blocked transactions affect procurement and supply chain operations in Riyadh, Jeddah and all KSA. Begin your ZATCA Phase 2 readiness assessment immediately to avoid these risks.

Start Your ZATCA Phase 2 Compliance Journey

Our advisory team provides ZATCA Phase 2 readiness assessments, TallyPrime Saudi Arabia configuration and Saudi VAT compliance advisory for businesses in Riyadh, Jeddah and across KSA.

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