Invoice Requirements for Saudi Arabia (Cross-Border)

Saudi Arabia's ZATCA Fatoora Phase 2 clears B2B/B2G invoices (UBL 2.1) with a cryptographic stamp and QR code; invoices must be in Arabic with amounts in SAR. VAT is 15%.

E-invoicing: Mandatory VAT 15% Complexity: High

Saudi Arabia's ZATCA Fatoora e-invoicing is in Phase 2 (Integration): B2B and B2G invoices must be cleared by ZATCA, which validates the UBL 2.1 XML and applies a cryptographic stamp before the seller delivers the document; B2C invoices are reported within 24 hours. Invoices must be in Arabic (bilingual Arabic/English is allowed), carry the seller's VAT registration number and a QR code, and state amounts in SAR. Standard VAT is 15%. Waves are rolling out by turnover band through 2026. Retain records for 6 years.

What a compliant invoice issued in Saudi Arabia must include

At minimum, an invoice issued in Saudi Arabia should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Qr code Cryptographic stamp Vat breakdown arabic Hs code Incoterms Country of origin Gross weight Net weight Number of packages

Last reviewed June 9, 2026

At a glance

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E-invoicing
Mandatory
E-invoicing model
Clearance
Platform
ZATCA Fatoora
Format
UBL 2.1 XML / PDF-A3 with embedded XML
Tax system
VAT
Standard rate
15%
Tax ID
VAT registration number
Tax ID on invoice
Required
Reverse charge (B2B)
Yes
Invoice language
AR
Local currency required
Yes
Keep records for
6 years
Customs invoice (goods)
Yes
Complexity
High
SWIFT/BIC codes & payment requirements for Saudi Arabia Banks, correspondent data and local payment rules for Saudi Arabia.

Example: an invoice issued in Saudi Arabia

Example: an invoice issued in Saudi Arabia — VAT registration number, VAT 15%, UBL 2.1 XML / PDF-A3 with embedded XML
Illustrative invoice issued by a seller in Saudi Arabia, showing the local tax-ID label, the VAT 15% line and the fields local rules require. Schematic — not a real invoice.

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This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.