A plain-language map of where the ZATCA mandate has been, where it is now, and what "compliant" actually means at each stage.
All taxpayers required to generate e-invoices in a structured format using a compliant solution — no more handwritten or unstructured PDF invoices.
Taxpayers integrate with ZATCA's platform for real-time clearance (B2B) and 24-hour reporting (B2C), brought in through successive waves ordered by annual revenue.
ZATCA continues to notify and onboard lower-revenue taxpayer groups on a published schedule, each with its own integration deadline.
Compliant e-invoicing solution, QR code on simplified invoices, no manual/handwritten invoices.
Cryptographic stamping, UUID, hash chaining, and direct API submission to ZATCA for clearance/reporting.
ZATCA notifies each taxpayer group individually ahead of their Phase 2 integration date — missing it isn't optional.