KSA-ZATCA

KSA ZATCA is the Saudi Zakat, Tax and Customs Authority that regulates the national e-invoicing system (FATOORAH) in two phases: Phase 1 'Generation' (Dec 2021) and Phase 2 'Integration' (Jan 2023).

Definition

Since April 2021, ZATCA mandates structured e-invoicing for every VAT-registered Saudi entity. Phase 1 mandated QR codes; Phase 2 (Integration) mandates real-time submission to the FATOORAH portal in UBL 2.1 XML with digital signature and hash chain.

Origin

Authority created in 2021 by merging GAZT (General Authority of Zakat and Tax) + Customs. E-invoicing mandated by Royal Decree dated 21 August 2020.

Use

A Saudi company generates a ZATCA-compliant UBL 2.1 invoice, computes the hash of the previous invoice (chain), signs with XAdES, sends to the FATOORAH portal which returns a UUID and a Cleared Invoice with a 4-section QR code. Without FATOORAH validation, the buyer does not pay.

Related terms

• Saudi Phase 2 — phase 2.
• CTC — clearance model.
• DGFiP — comparable foreign regulator.
• PEPPOL BIS 3 — inspiring format.