What Phase 1 requires from every Saudi seller
Phase 1 of Fatoora, in force since December 2021, requires VAT-registered sellers to generate and store invoices electronically in a structured format, with tamper-resistant records and a QR code on simplified invoices. Handwritten invoices and scanned images of manually written documents are no longer acceptable.
- Electronic generation and storage — no handwritten invoices
- Arabic language on the invoice
- QR code on simplified tax invoices
- Prohibition on editing issued invoices; corrections use credit or debit notes
- Retention of invoices for the statutory record-keeping period