From ZATCA’s texts
Tax invoice or simplified? The difference from ZATCA’s texts
A tax invoice is typically B2B or B2G and needs buyer details. A simplified tax invoice is typically B2C, and Phase 1 makes its QR code mandatory. ZATCA’s detailed guideline also allows a simplified invoice for B2B when the supply is below SAR 1,000. In Phase 2, standard invoices are cleared before sharing with the buyer; simplified invoices are reported after issue. Pick the type from the supply, not from a vendor slogan.
Fawtar at fawtar.app is an independent Saudi product. It is not ZATCA’s Fatoora platform, not Fatoora.app, not Oman’s Fawtara programme, and not Jordanian Fawtara products. This page is a reading aid. Last verified 2026-08-29. It is not tax advice.
Simplified versus standard
| Item | Simplified tax invoice | Tax invoice |
|---|---|---|
| Typical use | A supply to a final consumer (B2C). | A supply between businesses or to government (B2B / B2G). |
| Document title | Simplified Tax Invoice. | Tax Invoice. |
| Buyer details | Not mandatory in Phase 1. | Name and address are mandatory; VAT number if the buyer is registered. |
| Phase 1 QR | Mandatory. | Optional in Phase 1 per the guidelines; many solutions still include it. |
| B2B under SAR 1,000 | Optionally permitted by the detailed guideline. | Remains the usual form for business supplies. |
| Phase 2 | Reporting after issuance. | Clearance before sharing with the buyer. |
B2B and B2C are typical uses, not a separate statute
ZATCA’s guidelines say a tax invoice is “usually” issued B2B and a simplified invoice is “usually” issued B2C. The written exception: a simplified invoice may optionally be issued B2B when the supply is below SAR 1,000. That threshold does not cap B2C simplified invoices, which may be issued for any value.
An ordinary invoice is not a third ZATCA type
The e-invoicing rules address VAT-registered persons. If the business is not VAT-registered, the document it issues is neither a tax invoice nor a simplified tax invoice. Fawtar labels that document an ordinary invoice so it does not add a VAT number, 15% VAT, or a Phase 1 QR code where they do not belong.
What Fawtar does here
Fawtar’s generator lets you choose simplified or standard, or ordinary if you are not VAT-registered. Inclusive versus exclusive prices in the UI are presentation, not a substitute for the regulation. A Phase 2 integration path exists on the Business plan: device onboarding with a Fatoora OTP, simplified-invoice signing, and Reporting/Clearance routes. As of 29 August 2026 no customer has completed production onboarding end to end, and Fawtar is not described as a ZATCA-approved or listed solution.
Sources
Short questions
May I issue a simplified invoice to a company?
The detailed guideline optionally allows it when the supply is below SAR 1,000. Above that, a tax invoice remains the usual B2B form. Check the facts of your supply and ZATCA’s text; do not rely on this summary alone.
Does a QR code mean I am in Phase 2?
No. A QR code is a Phase 1 requirement on simplified invoices. Phase 2 is integration with Fatoora, plus clearance or reporting by document type.
Is Fawtar ZATCA-approved?
A Phase 2 integration path exists on the Business plan: device onboarding with a Fatoora OTP, simplified-invoice signing, and Reporting/Clearance routes. As of 29 August 2026 no customer has completed production onboarding end to end, and Fawtar is not described as a ZATCA-approved or listed solution.