SAUDI-PHASE-2

Saudi Phase 2 is the ZATCA FATOORAH programme Phase 2 (Integration) in Saudi Arabia — starting 1 January 2023 in waves, mandating real-time invoice submission to the ZATCA portal.

Definition

Phase 2 (Integration) adds 3 requirements over Phase 1 (Generation): (1) real-time submission via the ZATCA API, (2) XAdES signature with a ZATCA-issued certificate, (3) hash chain between invoices to prevent retroactive deletion. Format: ZATCA-specific UBL 2.1.

Origin

Launched by ZATCA decision dated 24 June 2022. Phase 2 starts 1 January 2023 for turnover > SAR 3 bn, expanding in waves (4th wave Q3 2025, full target 2025).

Use

A Saudi supplier sends their XAdES-signed ZATCA UBL 2.1 invoice to the FATOORAH portal. ZATCA checks schema, signature, hash chain, VAT computation. Synchronous reply: Cleared Invoice with UUID + 4-section QR code. Without clearance, the invoice has no fiscal validity.

Related terms

• ZATCA — authority.
• CTC — clearance model.
• XAdES — required signature.
• PEPPOL BIS 3 — inspiring format.