Saudi Arabia
Live since December 2021
Mandate Overview
The mandate
Saudi Arabia's Zakat, Tax and Customs Authority (ZATCA) operates the Fatoorah e-invoicing system in two phases. Phase 1 (Generation) has been mandatory for all VAT-registered businesses since December 4, 2021. Phase 2 (Integration and Clearance) rolls out in waves: Wave 23 covers businesses with VAT-able revenue over 750,000 SAR by March 31, 2026, and Wave 24 brings the threshold down to 375,000 SAR by June 30, 2026, sweeping thousands of SMEs into mandatory clearance.
Timeline
Key milestones
Phase 1 (Generation) mandatory for all VAT-registered businesses
Phase 2 (Integration / Clearance) begins with Wave 1 (revenue over 3B SAR)
Wave 23 deadline (revenue over 750,000 SAR)
Wave 24 deadline (revenue over 375,000 SAR — first SME-scale wave)
Flowie Coverage
How Flowie supports Saudi Arabia
Flowie generates ZATCA Fatoora UBL 2.1 invoices, applies cryptographic stamps and QR codes, and integrates with the Fatoora platform for clearance. Wave-by-wave onboarding is supported through the platform's compliance roadmap.
FAQ
Common questions
When does Phase 2 apply to my company?
What format and signing are required?
Ready for Saudi Arabia?
Flowie keeps you compliant, automatically.