From ZATCA’s texts, not a vendor slogan
ZATCA e-invoicing is two phases, not one slogan
Phase 1 (in force 4 December 2021) requires electronic invoices with the mandated fields, including a QR code on simplified tax invoices. Phase 2 (from 1 January 2023, in waves) adds integration with Fatoora, signing and structured format. Your obligation depends on ZATCA’s grouping and notice, not on a software 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.
Phase 1 versus Phase 2
| Item | Phase 1 | Phase 2 |
|---|---|---|
| Official name | Generation phase | Integration phase |
| Start | 4 December 2021 | From 1 January 2023, in groups announced by ZATCA |
| What is required? | Generate and store electronic invoices with the specified fields; QR is mandatory on simplified tax invoices. | Integrate the invoicing solution with Fatoora, with signing, structured format, and reporting or clearance by document type. |
| How do you know you are in scope? | Persons subject to the e-invoicing regulations from the effective date. | ZATCA sets group criteria and notifies targeted taxpayers in advance. Check your notice, not a vendor claim. |
Simplified versus standard tax invoice
| Item | Simplified | Standard |
|---|---|---|
| Typical use | Most B2C supplies. | Most B2B and B2G supplies. |
| Document title | Simplified tax invoice | Tax invoice |
| Phase 1 QR | Mandatory. | Optional in Phase 1 per the guidelines; many solutions still include it. |
| Buyer details | Not mandatory in Phase 1. | Buyer name and address are mandatory; VAT number if the buyer is registered. |
What Fawtar does here
Fawtar issues Arabic tax invoices at 15% VAT with a TLV/Base64 QR code for Phase 1 fields, and keeps ordinary invoices separate when the business is not VAT-registered.
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.
ZATCA sources
Short questions
Does “ZATCA compliant” mean Phase 2?
No. Phase 1 and Phase 2 are different obligations. A QR code does not mean the business is integrated with Fatoora.
Is Fawtar ZATCA-approved or listed?
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.
Where is the official text?
ZATCA’s guidelines and roll-out pages below. This page is a reading aid, last verified 2026-08-29, not tax advice.