ZATCA e-invoicing is not a one-off project; it is a set of rules every system that issues invoices has to follow. Use this checklist to find the gaps before a deadline does. It is general guidance, not tax advice: confirm requirements against ZATCA’s official documentation and with your tax adviser.
1. Confirm where you stand
- Are you VAT-registered? E-invoicing applies to VAT-registered taxpayers.
- Phase 1 (generation) has applied since 4 December 2021 — are your invoices already produced by a compliant system?
- Phase 2 (integration) applies in waves. Has ZATCA notified you of yours? Check your ZATCA account and ZATCA’s published wave announcements.
2. List every system that issues invoices
An ERP, a point-of-sale, a spreadsheet template, an e-commerce store, a project tool. Each one that produces tax invoices has to comply, or be retired. Missing one is the most common gap.
3. Check the Phase 1 basics
- Invoices are generated by the system, not typed freehand.
- Required fields are present: seller and buyer details, VAT registration number, date, itemised lines, VAT and totals.
- Simplified invoices carry the QR code in the specified format.
- Numbering is sequential, with no gaps and no reuse.
- An issued invoice cannot be deleted or silently edited.
- Corrections use credit and debit notes that reference the original invoice.
- Records are kept for as long as the VAT regulations require (generally six years — confirm for your case).
4. Prepare for Phase 2
- Your invoicing solution must be onboarded to ZATCA’s platform, with the credentials and certificates that requires.
- Standard (B2B) invoices go through clearance; simplified (B2C) invoices are reported within the defined window.
- Invoices must be produced in the prescribed XML format with a cryptographic stamp.
- Decide what happens when a submission fails or the connection is down — who is alerted, and who fixes it.
5. Clean the data behind your invoices
- Every customer has a correct name, address and VAT number.
- Items have the right tax treatment.
- Seller details — name, address, VAT number — are complete and consistent.
6. Agree the process
Who issues invoices, who approves credit notes, who watches for rejected submissions, and who talks to ZATCA. Write it down.
7. Ask your vendor the plain questions
Which phase is supported today? What is the Phase 2 plan for your wave, and when? How is continuity handled if you are switching from another system? See ten questions to ask any ERP vendor.
Where Big Beam stands
Big Beam’s invoicing generates standard and simplified invoices to the Phase 1 requirements, with gapless numbering, a QR code and append-only credit and debit notes. Phase 2 integration is on our roadmap, and we implement it for clients who need it, according to their wave. See ZATCA e-invoicing or ask us about your situation.