ZATCA Phase 1 Requirements
Learn about the initial steps of e-invoicing compliance enforced since December 4, 2021.
What is Phase 1?
Phase 1, also known as the Generation Phase, requires taxpayers to generate and store tax invoices and notes through electronic solutions compliant with ZATCA's requirements.
During this phase, handwritten invoices and invoices written via text editors or simple spreadsheet applications are no longer considered compliant tax invoices.
Key Technical Requirements
QR Code for B2C
Simplified tax invoices (B2C) must include a base64 encoded QR Code containing Seller Name, VAT Number, Timestamp, Total, and VAT amount.
Tamper Prevention
The system must not allow log deletion, sequence manipulation, or invoice modification after generation.
Electronic Storage
All generated invoices must be archived electronically in a secure database.