FATOORA is ZATCA's mandatory e-invoicing program for VAT-registered businesses in Saudi Arabia. Phase 1 (since December 2021) requires electronic invoice generation with QR codes on B2C invoices; Phase 2 adds real-time integration with ZATCA's platform, rolling out in revenue-based waves.
For importers, compliant invoicing downstream is what keeps the 15% import VAT reliably recoverable.