ZATCA E-Invoicing: Phase 1 vs Phase 2
| Feature | Phase 1 (Generation) | Phase 2 (Integration) |
|---|---|---|
| Status |
Outdated Launched Dec 2021 |
Active & Mandatory Rolling out now |
| Government Submission | ❌ Not required | ✅ Required within 24 hours |
| API Integration | ❌ No integration needed | ✅ Real-time API to ZATCA portal |
| QR Code | Basic QR (seller info only) | Enhanced QR with government cryptographic signature |
| Validation | Self-validated by business | Government validates & approves each invoice |
| Invoice Clearance | Not needed | Must get clearance before sharing with customer |
| Penalties | Lower fines | Up to 50,000 SAR per violation |
| Who Must Comply | All VAT-registered businesses | Rolling out by revenue (currently >40M SAR, expanding to all) |
| Technical Complexity | Simple - just format invoices correctly | Complex - requires API development & integration |
ZATCA E-Invoicing: Phase 1 vs Phase 2
| Feature | Phase 1 (Generation) | Phase 2 (Integration) |
|---|---|---|
| Status |
Outdated Launched Dec 2021 |
Active & Mandatory Rolling out now |
| Government Submission | ❌ Not required | ✅ Required within 24 hours |
| API Integration | ❌ No integration needed | ✅ Real-time API to ZATCA portal |
| QR Code | Basic QR (seller info only) | Enhanced QR with government cryptographic signature |
| Validation | Self-validated by business | Government validates & approves each invoice |
| Invoice Clearance | Not needed | Must get clearance before sharing with customer |
| Penalties | Lower fines | Up to 50,000 SAR per violation |
| Who Must Comply | All VAT-registered businesses | Rolling out by revenue (currently >40M SAR, expanding to all) |
| Technical Complexity | Simple - just format invoices correctly | Complex - requires API development & integration |