Fatoorah Project in the Kingdom of Saudi Arabia



4 December 2020

  • Release of final e-invoicing regulations.

24 August 2021

  • Launch of 'Fatoorah' Project

4 December 2021

     Phase 1 Generation Phase

  • Targeted taxpayers are required to comply with e-invoicing regulations.
  • Non-Compliance penalties will apply.

1 January 2023

     Phase 2 Integration phase

  • Integration of the electronic solutions with ZATCA's systems
  • To be rolled-out in waves by targeted taxpayers group.


  • Converts the paper invoices and notes into electronic documents.
  • To be done using an integrated electronic solution.


  • KSA resident taxable person.
  • Customers or any third party that issues tax invoice on behalf of a KSA resident taxable person.


  • Any solution provider in ZATCA's indicative list
  • Any other solution provider compliant with the e-invoicing regulations.

Key Takeaways

Cover companies should:

  • Assess if their current invoicing system is in ZATCA's indicative list and if it's compliant with the new e-invoicing regulations.
  • Company with the standards, requirements, technical specifications, and procedural rules stipulated in the e-invoicing regulations within the deadline.


Contact Us

Markus Susilo
Markus Susilo
Partner- Payroll and Indirect Tax
Michel Ruitenberg
  Partner DIFC - Indirect Taxes