E-Invoicing Guidelines — Most Common Mistakes
To support our customers' compliance with Phase Two (Integration Phase) of e-invoicing, we are sharing the most common mistakes observed by the Zakat, Tax and Customs Authority (ZATCA), so you can avoid them and stay compliant.
This guidance is for awareness only and does not necessarily imply any issues with your issued invoices.
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Supplier's additional identifiers
When selecting the commercial registration identifier, enter the registration of the branch issuing the invoice. If more than one identifier is available, use them in this order:
- Commercial Registration
- Ministry of Municipal and Rural Affairs License
- Ministry of Human Resources and Social Development License
- Ministry of Investment License
- Any other supplier identifier
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Wrong or incomplete commercial registration numbers
Make sure the commercial registration number on the invoice is correct and complete.
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Using the simplified (B2C) invoice template in unauthorized cases
This template is limited to specified cases, such as financial services from banks and insurance companies, or as per ZATCA's decisions.
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Delay in sharing invoices with the Fatoora platform
Simplified (B2C) invoices must be sent to Fatoora within 24 hours of issuance.
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Repetition in technical identifiers
Invoice technical identifiers (reference number, serial number, UUID, ICV, Hash) must be unique for every invoice. Never repeat invoice reference numbers.
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Mistakes in address information
Verify the city and postal code accurately for both the supplier and the buyer.
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Mistakes in the buyer's identifier
Ensure the buyer's identifier (such as the VAT number) is entered correctly and completely.
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Differences between Fatoora and the VAT return
Verify that all invoices are uploaded via Fatoora, and that there are no differences between the sales declared in the VAT return and the e-invoicing data. Examples:
- A tax group issues its e-invoices using the group's TIN.
- Connect all devices and programs to the Fatoora platform.
- Apply the "verify invoice validity" requirement.
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Incorrect use of the Tax Exemption Reason Code
The exemption reason code explains why a specific line item is exempt from tax; any non-compliant use is a violation. Examples:
- Selecting category (S) (standard rate) while entering an exemption reason code.
- Selecting category (Z) (zero rate) with a reason code meant for exemption cases (E).
- Selecting category (Z) with an export reason code while the invoice is classified as a regular invoice; it should be classified as an export invoice.
- Selecting the export code for a supply made within the Kingdom.
Avoiding these mistakes strengthens your compliance and helps you avoid penalties. For help setting up your data in Weka, contact our support team.
Update log
- October 2026: Guidelines published based on ZATCA's notice to solution providers.
- Official ZATCA notice file attached (October 2026).