The short answer: More than 14 billion e-invoices had been shared with ZATCA's FATOORA platform by the end of 2025, over 8 billion of them in 2025 alone, from more than 160,000 connected e-invoicing systems. Phase 2 has now reached Wave 25, which covers businesses with VAT-able revenue above SAR 187,500 and is due by 1 February 2027. Every figure on this page links to the ZATCA or other Saudi government publication it comes from, and we recheck the page whenever ZATCA publishes new data.
This page collects the official numbers behind Saudi e-invoicing (FATOORA) in one place: how much runs through the platform, when each phase and wave started, the rules that are numbers, and what non-compliance costs. Each answer sits directly under its question, with the source and the date the figure refers to.
Key figures at a glance
| Statistic | Figure | Source |
|---|---|---|
| E-invoices shared with FATOORA, cumulative to end-2025 | More than 14 billion | ZATCA |
| E-invoices shared with FATOORA in 2025 | More than 8 billion | ZATCA |
| E-invoices shared with FATOORA in 2024 | More than 3.5 billion | ZATCA |
| Taxpayers subject to e-invoicing | More than 470,000 | ZATCA |
| E-invoicing systems connected to FATOORA | More than 160,000 | ZATCA |
| Invoice-sharing success rate, 2025 | Above 99% | ZATCA |
| Qualified e-invoicing solution providers | More than 950 | ZATCA |
| Integration waves announced | 25 | ZATCA |
| Latest wave (Wave 25): revenue threshold and due date | Above SAR 187,500; due 1 February 2027 | ZATCA |
| Deadline to report a simplified (B2C) invoice | 24 hours | ZATCA |
| Minimum record-keeping period | 6 years | ZATCA |
| Standard VAT rate (since 1 July 2020) | 15% | ZATCA |
| Top fine for repeatedly failing to integrate | SAR 50,000 every 30 days | ZATCA |
E-invoice volumes and adoption
ZATCA reports these figures in its annual reports, mostly as rounded minimums ("more than").
How many e-invoices has ZATCA's FATOORA platform received in total?
More than 14 billion e-invoices had been shared with ZATCA's FATOORA platform by the end of 2025, according to ZATCA's 2025 annual report.
Source: ZATCA Annual Report 2025 (التقرير السنوي 2025) (ZATCA; figure as of 31 December 2025).
How many e-invoices were shared with FATOORA in 2025?
More than 8 billion e-invoices were shared with ZATCA's FATOORA platform during 2025.
Source: ZATCA Annual Report 2025 (التقرير السنوي 2025) (ZATCA; figure as of 31 December 2025).
How many e-invoices were shared with FATOORA in 2024?
More than 3.5 billion e-invoices were shared with FATOORA in 2024, bringing the cumulative total to more than 5 billion, according to ZATCA's 2024 annual report.
Source: ZATCA Annual Report 2024 (التقرير السنوي 2024) (ZATCA; figure as of 31 December 2024).
How many taxpayers are subject to Saudi Arabia's e-invoicing regulation?
More than 470,000 taxpayers are subject to the e-invoicing regulation, according to ZATCA's 2025 annual report.
Source: ZATCA Annual Report 2025 (التقرير السنوي 2025) (ZATCA; figure as of 31 December 2025).
How many e-invoicing systems (EGS units) are connected to FATOORA?
More than 160,000 e-invoicing systems were connected to ZATCA's FATOORA platform in 2025.
Source: ZATCA Annual Report 2025 (التقرير السنوي 2025) (ZATCA; figure as of 31 December 2025).
What is the success rate of e-invoice submissions to FATOORA?
The success rate of invoice sharing with FATOORA exceeded 99% in 2025.
Source: ZATCA Annual Report 2025 (التقرير السنوي 2025) (ZATCA; figure as of 31 December 2025).
How many e-invoicing solution providers are on ZATCA's list?
ZATCA's list of qualified e-invoicing service providers had more than 950 providers, according to its 2025 annual report.
Source: ZATCA Annual Report 2025 (التقرير السنوي 2025) (ZATCA; figure as of 31 December 2025).
Note: ZATCA's 2024 annual report gives the same figure, so it may not have been refreshed.
How many small businesses received ZATCA financial support for e-invoicing?
More than 5,000 taxpayers with revenue of up to SAR 3 million received over SAR 11 million under ZATCA's e-invoicing financial-support initiative, per its 2025 annual report.
Source: ZATCA Annual Report 2025 (التقرير السنوي 2025) (ZATCA; figure as of 31 December 2025).
Note: the report does not say whether these figures are cumulative or for 2025 only.
Does ZATCA offer a free e-invoicing tool for very small businesses?
ZATCA provides an invoice-issuing platform for VAT-registered taxpayers who issue no more than 1,000 invoices a year.
Source: ZATCA Annual Report 2025 (التقرير السنوي 2025) (ZATCA; figure as of 31 December 2025).
Timeline: Phase 1, Phase 2 and every integration wave
When was Saudi Arabia's E-invoicing Regulation issued and how long did businesses get to comply?
ZATCA's E-invoicing Regulation is dated 4 December 2020 and gave businesses 12 calendar months from its publication in the Official Gazette to start issuing e-invoices.
Source: E-invoicing Regulation (English) (ZATCA; figure as of 4 December 2020).
When did Phase 1 (Generation) of ZATCA e-invoicing start?
Phase 1 of ZATCA e-invoicing, the Generation phase, has been enforceable since 4 December 2021 for all resident VAT taxpayers.
Source: Roll-out phases (ZATCA; figure as of 4 December 2021).
When did Phase 2 (Integration) of ZATCA e-invoicing start?
Phase 2 of ZATCA e-invoicing, the Integration phase, became enforceable in waves starting 1 January 2023.
Source: Roll-out phases (ZATCA; figure as of 1 January 2023).
How many ZATCA e-invoicing integration waves have been announced?
As of October 2026, ZATCA's roll-out table lists 25 integration waves, from more than SAR 30 million (Waves 1-9) down to more than SAR 187,500 (Wave 25), with additional waves still to be announced.
Source: Roll-out phases (table image E-invoicingEN.webp) (ZATCA; figure as of 1 September 2026).
ZATCA brings taxpayers into Phase 2 in waves, selected by VAT-able revenue in the reference years, and notifies each wave at least six months ahead. The table lists every wave announced so far. ZATCA's roll-out table now groups Waves 1 to 9 as "deadline passed" without individual end dates, and from Wave 17 its releases give a deadline only.
| Wave | VAT-able revenue above | Revenue years | Integration from | Deadline | Announced | Source |
|---|---|---|---|---|---|---|
| 1 | SAR 3 billion | 2021 | 1 January 2023 | — | 24 June 2022 | ZATCA |
| 2 | SAR 500 million | 2021 | 1 July 2023 | — | 23 December 2022 | SPA |
| 3 | SAR 250 million | 2021 or 2022 | 1 October 2023 | — | 24 March 2023 | ZATCA |
| 4 | SAR 150 million | 2021 or 2022 | 1 November 2023 | — | 28 April 2023 | ZATCA |
| 5 | SAR 100 million | 2021 or 2022 | 1 December 2023 | — | 26 May 2023 | ZATCA |
| 6 | SAR 70 million | 2021 or 2022 | 1 January 2024 | — | 16 June 2023 | ZATCA |
| 7 | SAR 50 million | 2021 or 2022 | 1 February 2024 | — | 28 July 2023 | ZATCA |
| 8 | SAR 40 million (stated as 'amounting to') | 2021 or 2022 | 1 March 2024 | — | 18 August 2023 | ZATCA |
| 9 | SAR 30 million | 2021 or 2022 | 1 June 2024 | — | 17 November 2023 | ZATCA |
| 10 | SAR 25 million | 2022 or 2023 | 1 October 2024 | 31 December 2024 | 29 March 2024 | ZATCA |
| 11 | SAR 15 million | 2022 or 2023 | 1 November 2024 | 31 January 2025 | 26 April 2024 | ZATCA |
| 12 | SAR 10 million | 2022 or 2023 | 1 December 2024 | 28 February 2025 | 24 May 2024 | ZATCA |
| 13 | SAR 7 million | 2022 or 2023 | 1 January 2025 | 31 March 2025 | 28 June 2024 | ZATCA |
| 14 | SAR 5 million | 2022 or 2023 | 1 February 2025 | 30 April 2025 | 26 July 2024 | ZATCA |
| 15 | SAR 4 million | 2022 or 2023 | 1 March 2025 | 31 May 2025 | 30 August 2024 | ZATCA |
| 16 | SAR 3 million | 2022 or 2023 | 1 April 2025 | 30 June 2025 | 27 September 2024 | ZATCA |
| 17 | SAR 2.5 million | 2022 or 2023 | — | 31 July 2025 | 1 November 2024 | ZATCA |
| 18 | SAR 2 million | 2022 or 2023 | — | 31 August 2025 | 29 November 2024 | ZATCA |
| 19 | SAR 1.75 million | 2022 or 2023 | — | 30 September 2025 | 27 December 2024 | ZATCA |
| 20 | SAR 1.5 million | 2022 or 2023 | — | 31 October 2025 | 31 January 2025 | ZATCA |
| 21 | SAR 1.25 million | 2022, 2023 or 2024 | — | 30 November 2025 | 28 February 2025 | ZATCA |
| 22 | SAR 1 million | 2022, 2023 or 2024 | — | 31 December 2025 | 21 March 2025 | ZATCA |
| 23 | SAR 750,000 | 2022, 2023 or 2024 | — | 31 March 2026 | 27 June 2025 | ZATCA |
| 24 | SAR 375,000 | 2022, 2023 or 2024 | — | 30 June 2026 | 26 September 2025 | ZATCA |
| 25 | SAR 187,500 | 2022, 2023, 2024 or 2025 | — | 1 February 2027 | 24 July 2026 | ZATCA |
The rules in numbers
How quickly must simplified (B2C) e-invoices be reported to ZATCA?
Under Phase 2, simplified tax invoices and their notes must be reported to ZATCA within 24 hours of being generated.
Source: Controls, Requirements, Technical Specifications and Procedural Rules for Implementing the Provisions of the E-Invoicing Regulation (Decision No. 62738, dated 23/11/1443H) (ZATCA; figure as of 22 June 2022).
Do B2B tax invoices need ZATCA clearance before they reach the buyer?
Yes: from a taxpayer's integration date, ZATCA must clear standard tax invoices, verifying them and adding its cryptographic stamp before they are shared with the customer.
Source: Controls, Requirements, Technical Specifications and Procedural Rules for Implementing the Provisions of the E-Invoicing Regulation (ZATCA; figure as of 22 June 2022).
What file format must Saudi e-invoices use in Phase 2?
From a taxpayer's Phase 2 integration date, e-invoices must be generated in XML, with PDF/A-3 (embedding the XML) allowed as an optional human-readable copy; Phase 1 set no required format.
Source: Controls, Requirements, Technical Specifications and Procedural Rules for Implementing the Provisions of the E-Invoicing Regulation (ZATCA; figure as of 22 June 2022).
Which XML standard do ZATCA e-invoices follow?
ZATCA e-invoice XML is based on the OASIS UBL 2.1 Invoice schema.
Source: Electronic Invoice XML Implementation Standard (version dated 19 May 2023) (ZATCA; figure as of 19 May 2023).
Do Saudi e-invoices need a cryptographic stamp?
Yes: e-invoices and their notes must carry a cryptographic stamp, an electronic stamp that proves the issuer's identity and the integrity of the invoice data.
Source: Controls, Requirements, Technical Specifications and Procedural Rules for Implementing the Provisions of the E-Invoicing Regulation (ZATCA; figure as of 22 June 2022).
Is a QR code mandatory on Saudi e-invoices?
Yes: a compliant e-invoicing solution must generate a QR code, which has been mandatory on simplified tax invoices since Phase 1 and on all e-invoices and notes in Phase 2.
Source: Controls, Requirements, Technical Specifications and Procedural Rules for Implementing the Provisions of the E-Invoicing Regulation (ZATCA; figure as of 22 June 2022).
How much notice does ZATCA give before a wave's integration deadline?
ZATCA must notify each targeted group of the integration procedures at least 6 months before its due date.
Source: Controls, Requirements, Technical Specifications and Procedural Rules for Implementing the Provisions of the E-Invoicing Regulation (ZATCA; figure as of 22 June 2022).
How long must e-invoices be archived in Saudi Arabia?
Invoices and records must be kept for at least 6 years from the end of the tax period they relate to, with longer periods for capital-asset records.
Source: Implementing Regulations of the Value Added Tax Law (English) (ZATCA; figure as of 26 August 2023).
What is the VAT rate in Saudi Arabia and since when?
Saudi Arabia's standard VAT rate is 15%, applied to supplies made from 1 July 2020, up from the 5% rate introduced on 1 January 2018.
Source: الدليل الإرشادي الخاص بتعديل نسبة ضريبة القيمة المضافة الأساسية إلى 15% (ZATCA; figure as of 1 July 2020).
What is the mandatory VAT registration threshold in Saudi Arabia?
A business must register for VAT when its taxable supplies over 12 months exceed SAR 375,000.
Source: Guideline for Tax Invoicing and Records under VAT Provisions (Version 3, May 2026) (ZATCA; figure as of 1 May 2026).
What is the voluntary VAT registration threshold in Saudi Arabia?
A Saudi resident may register for VAT voluntarily when taxable supplies or expenses over 12 months exceed SAR 187,500.
Source: Guideline for Tax Invoicing and Records under VAT Provisions (Version 3, May 2026) (ZATCA; figure as of 1 May 2026).
Penalties for non-compliance
ZATCA's current guideline on e-invoicing violations (2nd edition, May 2024) starts every violation with an alert; fines apply to repeats. It replaced the scale announced in November 2021, which fined some first offences directly.
What is the fine for not integrating with FATOORA by the deadline?
Failing to integrate all e-invoicing systems with ZATCA by the deadline starts with an alert, then fines of SAR 10,000, 15,000, 20,000, 30,000 and 40,000 for repeats two to six, and SAR 50,000 after the sixth, imposed every 30 days.
Source: الدليل الإرشادي المبسط لتصنيف المخالفات العامة لضريبة القيمة المضافة (الإصدار الثاني، مايو 2024) (ZATCA; figure as of 1 May 2024).
What is the fine for not sending e-invoices to ZATCA in time?
Not sharing e-invoices with ZATCA in the required format and time starts with an alert, then fines of SAR 5,000, 10,000, 15,000, 20,000 and 30,000 for repeats two to six, and SAR 40,000 after the sixth, imposed every 30 days.
Source: الدليل الإرشادي المبسط لتصنيف المخالفات العامة لضريبة القيمة المضافة (الإصدار الثاني، مايو 2024) (ZATCA; figure as of 1 May 2024).
What is the fine for not issuing, or for deleting or editing, an e-invoice in Saudi Arabia?
Not issuing e-invoices, deleting or amending them after issue, or using a solution with prohibited functions each start with an alert, then SAR 5,000 rising to SAR 30,000 by the sixth offence and SAR 40,000 after it, every 30 days.
Source: الدليل الإرشادي المبسط لتصنيف المخالفات العامة لضريبة القيمة المضافة (الإصدار الثاني، مايو 2024) (ZATCA; figure as of 1 May 2024).
What is the fine for a missing QR code on a Saudi e-invoice?
Omitting the QR code starts with an alert, then fines of SAR 1,000, 5,000, 10,000, 20,000 and 30,000 for repeats two to six, and SAR 40,000 after the sixth, imposed every 60 days.
Source: الدليل الإرشادي المبسط لتصنيف المخالفات العامة لضريبة القيمة المضافة (الإصدار الثاني، مايو 2024) (ZATCA; figure as of 1 May 2024).
When does an e-invoicing violation count as a repeat offence?
A violation counts as a repeat only if it recurs within 12 months of the last time it was detected; after 12 months it is treated as a new violation and starts again with an alert.
Source: الدليل الإرشادي المبسط لتصنيف المخالفات العامة لضريبة القيمة المضافة (الإصدار الثاني، مايو 2024) (ZATCA; figure as of 1 May 2024).
What is the maximum fine for violating Saudi VAT rules, including e-invoicing rules?
Violating any provision of the VAT Law or its regulations, which include the e-invoicing rules, carries a fine of up to SAR 50,000, and the fine may be doubled if repeated within three years.
Source: VAT Penalties (ZATCA; figure as of 30 August 2026).
2026 developments
What is the latest ZATCA e-invoicing wave and its deadline?
The latest wave, Wave 25, announced on 24 July 2026, covers taxpayers whose VAT-able revenue exceeded SAR 187,500 in 2022, 2023, 2024 or 2025, with integration due by 1 February 2027.
Source: ZATCA Determines the Criteria for Selecting the Targeted Taxpayers in Wave 25 for Integration Phase of E-invoicing (ZATCA; figure as of 24 July 2026).
Note: ZATCA's English release and its roll-out table give 1 February 2027 as the integration deadline; the Arabic release says integration applies from that date.
Did ZATCA's 2026 fine-waiver initiative cover e-invoicing fines?
The extension that ran from 1 January to 30 June 2026 covered fines for VAT field-control violations of the e-invoicing regulations, alongside late registration, payment, filing and return-correction fines.
Source: ZATCA announces the extension of the Cancellation of Fines and Exemption of Financial Penalties Initiative until June 30, 2026 (ZATCA; figure as of 1 January 2026).
When does ZATCA's current fine-waiver initiative end?
ZATCA's Cancellation of Fines and Exemption of Financial Penalties Initiative was extended for 6 months from 1 July 2026 and ends on 31 December 2026, but it excludes fines tied to returns due after 30 June 2026 and no longer lists e-invoicing field violations.
Source: ZATCA Announces the Minister of Finance's Decision to Extend the Exemption of Fines Initiative (ZATCA; figure as of 29 June 2026).
Note: that e-invoicing field violations are no longer covered is inferred from their absence in ZATCA's announcement; check the initiative's guideline before relying on it.
How many taxpayers benefited from ZATCA's fine-waiver initiative in 2025?
More than 29,000 taxpayers benefited from ZATCA's fine-waiver initiative in 2025, which Ministerial Resolution No. 1462 extended to 31 December 2025 and which covered e-invoicing field-inspection fines.
Source: ZATCA Annual Report 2025 (التقرير السنوي 2025) (ZATCA; figure as of 31 December 2025).
Market context
How many active commercial registrations are there in Saudi Arabia?
Saudi Arabia had more than 1.91 million active commercial registrations at the end of Q2 2026, according to the Ministry of Commerce.
Source: التجارة تُصدر نشرة قطاع الأعمال.. وصدور 71 ألف سجل تجاري خلال الربع الثاني 2026 (Saudi Press Agency (SPA), quoting the Ministry of Commerce; figure as of 30 June 2026).
How big is the e-invoicing market in Saudi Arabia?
Research firm IMARC Group estimates the Saudi e-invoicing market at USD 190.3 million in 2026 and projects USD 595.6 million by 2034, a 15.33% CAGR.
Source: Saudi Arabia E-invoicing Market Size & Trends Report 2034 (IMARC Group; figure as of 22 October 2026).
Note: this is a commercial estimate by a research firm, not an official statistic, and market definitions differ between firms.
What ZATCA does not publish
We looked for these figures and found no official source, so they are not on this page. Treat any precise number you see for them elsewhere with caution:
- The number of taxpayers or establishments in each integration wave.
- The number of taxpayers integrated in Phase 2 (ZATCA publishes only the number of connected e-invoicing systems).
- A separate count of onboarded devices (EGS units).
- A current count of VAT-registered taxpayers.
- Individual end dates for Waves 1 to 9.
- A clear 2023 e-invoice volume (the 2023 annual report's figure does not say whether it is annual or cumulative).
How we compiled these figures, and how to cite them
Every figure comes from a publication we opened and checked on 22 October 2026: ZATCA's annual reports for 2024 and 2025, its e-invoicing regulation and implementation resolution, its guidelines, its wave announcements and its roll-out table, plus the Saudi Press Agency and the Ministry of Commerce. One market-size figure is a commercial estimate and is labelled as one. Where sources disagree, the conflict is noted under the figure.
To cite this page: Mantiqi, "ZATCA E-Invoicing Statistics 2026", https://mantiqi.com/blog/zatca-e-invoicing-statistics-2026, updated 22 October 2026. Where possible, cite the official source linked under each figure as well.
For what these rules mean in practice, read our ZATCA Phase 2 implementation guide, see our ZATCA e-invoicing integration service and Odoo ZATCA integration, or contact us if your business is in an upcoming wave.