ZATCA

1. e-Invoice Implementation
UG IT Department

2. e-Invoicing
Electronic Invoicing is a procedure that aims to convert the issuing of paper
invoices as well as credit and debit notes into an electronic process that allows the
exchange and processing of invoices, credit and debit notes in a structured
electronic format between the buyer and seller. The E-Invoicing Regulation shall be
read together with the Unified VAT Agreement (the Agreement), the VAT Law
published on 4/11/1438H and its amendments (the VAT Law), the VAT
Implementing Regulation (VAT Implementing Regulation) and the resolutions
issued pursuant to the Electronic Invoicing Regulation, including the resolution on
the Controls, Requirements, Technical Specifications and Procedural Rules (herein
after referred to as “EInvoicing Resolution”) required for implementing Electronic
Invoicing in the Kingdom of Saudi Arabia.

3. E-Invoicing phases
• Electronic Invoicing is composed of two main phases, as follows:
• Phase 1 (Generation Phase): Generation of Electronic Invoices Phase, where Persons
subject to the E-Invoicing Regulations must generate Electronic Invoices and
associated Electronic Notes in accordance with the clauses set forth under the
Resolution on the EINVOICING BYLAW and The Controls, Requirements, Technical
Specifications And Procedural Rules For Implementing The Provisions Of The E-
Invoicing Regulation and any subsequent resolutions. This phase has been
implemented effectively by 4th of December 2021.oicing phases
• Phase 2 (Integration Phase): Integration Phase, where Persons subject to the E-
Invoicing Regulations must integrate their systems with the Authority’s system
(FATOORA) in accordance with the clauses set forth under the Resolution on the
Controls, Requirements, Technical Specifications and Procedural Rules and any
subsequent resolutions. The second phase (integration phase) shall be implemented
starting from 1st of January 2023 onwards. The second phase (integration phase) will
be implemented in groups and will be mandated to Persons subject to the E-
Invoicing Regulations based on the criteria set by the Authority. Notifications to the
target groups will be initiated at least six months in advance.

4. E-Invoicing phases Summary
Taxpayer will be notified about their Integration at least 6 month in Advance

5. E-Invoicing Timeline

6. E-Invoicing Integration Period

7. Roadmap for e-Invoice Integration

8. ZATCA Requirements for e-Invoice Implementation

9. Types Of Invoices

10. 1
Invoice
Generated
in ORION
2
Batch Process is
executed to run
ORIONWEB to
generate xml as per
the ZACTA stranded
and prepare an api
Link
3
Batch Process is
executed to run the
ORIONWEB to send api
Link to FATOORA Web
Portal/ZATCA system
Integration
4
ZACTA System Receive
the XML
5
IF=>Ok ZATCA Share
back "cleared" e-invoice
with QR code and
ZATCA'S Stamp
Integration
6
ORIONWEB receives
xml signed message
and same will be
Updated in ORION
7
e-invoice with QR code
and ZATCA'S Stamp
will send Printed copy
to customer with delivery
/PDF by Email
UG Server api ZATCA System
Process Workflow

11. B2B e-Invoice Process
The Seller is required to Share the e-Invoice Information in xml format with ZATCA
get clearance ,QR code and ZATCA’s STAMP before sharing the e-Invoice with the
Buyer
Buyer can Verify the e-Invoice by Scanning the QR Code using ZATCA App

12. B2B Tax Invoice Sample

13. The Seller is required to Share the e-Invoice with Buyer as well as with ZATCA
with in 24 hours of Invoice Issuance
B2C e-Invoice Process
Buyer can Verify the e-Invoice by Scanning the QR Code using ZATCA App

14. Simplified Tax Invoice Sample

15. Validating XML Invoice with Developer Portal
Testing the XML Invoice to validate With Compliance

16. Developer Portal to Test API Automation
The Sandbox is a tool on Developer Portal to Test the API Calls
Sandbox use swagger (Open API Test Tool) to test the API Calls

17. Fatoora Portal Registration(OnBoarding Process)
OnBoarding Process is Mandatory for all
Taxpayers who are eligible for e-invoicing
Fatoora portal aims to onboard the user’s EGS Unit through generating
cryptographic stamp identifier or renewing the existing one or revoking it E-Invoice
Generation Solution (EGS) Unit.

18. Fatoora Portal OTP

19. E-Invoice On-Board Solution
Documents received via the Reporting and Clearance APIs
Validated and send back the Stamping + QR Code

20. Centralized Registered UG Server(CSID)
Registered UG Server(CSID) will send the e-Invoice to ZATCA Cloud

21. Cash Van Integration with ZATCA
Cash Van Hand Handle Devices will Operate Offline, that will only send the
Invoice data to UG Server.Registered UG Server(CSID) will send the XML
invoice to ZATCA
(Subjected to InCube vendor) Proposed Cash Van Integration process with ZATCA

22. E-Invoice Security Points