Skip to content
Compliance & ERP

ZATCA Phase 2 E-Invoicing: Complete Implementation Guide for Saudi Businesses in 2026

Matti ur Rehman·March 15, 2026·9 min read

Last updated:

The short answer: ZATCA Phase 2 (Integration Phase) requires every chargeable transaction in Saudi Arabia to flow through ZATCA's Fatoora platform — B2B clearance before the invoice reaches the buyer, B2C reporting within 24 hours. The invoice must carry a ZATCA cryptographic stamp, a QR code, and a UUID, and must be issued in UBL 2.1 XML with Arabic and English content. Implementation runs 4–8 weeks for most systems; the cleanest architecture wires Phase 2 clearance into the payment-success webhook so finance never touches it manually.

The Zakat, Tax and Customs Authority (ZATCA) Phase 2 e-invoicing mandate is now in full enforcement across Saudi Arabia. Every business must generate, validate, and report electronic invoices in real-time through the Fatoorah platform.

What is ZATCA Phase 2?

ZATCA Phase 2, also called the Integration Phase, requires businesses to connect their invoicing systems directly to ZATCA's Fatoorah platform via API. Unlike Phase 1 (which only required generating invoices in a specific format), Phase 2 requires real-time clearance and reporting of every invoice before it is shared with the buyer.

Key requirements

Technical requirements - **API integration**: Direct connection to ZATCA's Fatoorah API - **Cryptographic stamping**: Every invoice must be digitally signed with a ZATCA-issued cryptographic stamp - **QR code generation**: Invoices must include a QR code containing key transaction data - **UUID**: Each invoice must have a unique universal identifier - **XML format**: Invoices must follow the UBL 2.1 XML schema specified by ZATCA

Business requirements - **Real-time clearance**: B2B invoices must be cleared by ZATCA before being sent to the buyer - **Near-real-time reporting**: B2C invoices must be reported to ZATCA within 24 hours - **Arabic & English**: Invoice content must be available in both languages - **VAT compliance**: Correct VAT calculations at 15%, including zero-rated and exempt supplies

ERP integration options

Odoo ERP Mantiqi delivers ZATCA Phase 2 integration for [Odoo ERP](/our-services/odoo) including custom invoice module, Fatoora API connector, QR code generation, and cryptographic stamping. Our Odoo ZATCA module supports both B2B clearance and B2C reporting workflows.

Microsoft Dynamics 365 For [Dynamics 365 users](/our-services/dynamics365), we integrate ZATCA compliance through custom plugins and Azure Functions, handling the API communication, XML generation, and stamp validation within the existing Dynamics workflow. Pairs cleanly with [AI-powered CRM](/our-services/ai-crm) deployments so the quote-to-cash flow lands a cleared invoice from the moment the deal closes.

Custom systems For businesses with proprietary invoicing systems, we build standalone ZATCA middleware that sits between your system and the Fatoora platform, handling all compliance requirements without modifying your core application. This is the right path for [retail / e-commerce](/industries/retail-ecommerce), [construction](/industries/construction-realestate), and [logistics](/industries/logistics) where the invoicing engine is buried inside a vertical-specific ERP.

Industry-specific notes

ZATCA applies to every sector but the integration pattern varies:

  • [Banking & fintech](/industries/banking-fintech): wire Phase 2 clearance into the payment-success webhook so every chargeable event generates a cleared invoice automatically.
  • [Retail & e-commerce](/industries/retail-ecommerce): both B2B clearance (wholesale, marketplace) and B2C reporting (consumer checkout) flow through the same platform; tax-receipt QR + UUID lands on the receipt the customer sees.
  • [Construction & real estate](/industries/construction-realestate): progress billing, change orders, and subcontractor invoicing each generate Phase 2 invoices — penalty exposure scales with project value, so the integration belongs at the ERP layer, not as a manual upload.

Implementation timeline

A typical ZATCA Phase 2 implementation takes 4–8 weeks depending on your existing system complexity:

  1. 1.Week 1–2: Assessment and API registration with ZATCA
  2. 2.Week 3–4: Development of integration components
  3. 3.Week 5–6: Testing in ZATCA sandbox environment
  4. 4.Week 7–8: Production deployment and compliance validation

How Mantiqi can help

We have delivered ZATCA-compliant solutions for multiple Saudi businesses across Odoo, Dynamics 365, and custom platforms. Our team handles the full implementation — from ZATCA registration to production deployment and ongoing support. Reach out via the [contact page](/contact-us) for a free ZATCA compliance assessment.

MuR

Matti ur Rehman

Co-Founder, Mantiqi

Frequently asked questions

Phase 1 (Generation Phase) only required businesses to issue electronic invoices in a specific format — locally, without ZATCA involvement at the time of issue. Phase 2 (Integration Phase) requires real-time integration with the Fatoora platform: B2B invoices must be cleared by ZATCA before they reach the buyer, and B2C invoices must be reported within 24 hours, each carrying a ZATCA cryptographic stamp, QR code, and UUID.

Still have questions?

Our team is ready to help. Reach out and we'll get back to you as soon as possible.