Saudi Arabia's Approved E-Invoice Template: Mandatory Requirements and Ready ZATCA Formats



Issuing an invoice from an unapproved template, or downloading a generic e-invoice template from the internet without checking it against the official requirements, can expose your business to real financial and regulatory risk. Paper templates and basic Excel or Word files can't generate the cumulative cryptographic hash or QR code the system requires, so they fail to meet the Zakat, Tax and Customs Authority's (ZATCA) rules.

What Is a ZATCA-Approved E-Invoice Template in Saudi Arabia?

A Saudi e-invoice template is a digital document built in a structured electronic format (such as XML or PDF/A-3) that contains every tax field and security code ZATCA requires.

Putting your business at risk of fines and a blocked connection to the Fatoora platform. That's why understanding what a genuinely approved e-invoice template looks like matters: it has to be a structured, machine-readable file, not just an editable document.

In this guide, you'll learn every mandatory element of the 2026 tax invoice template and how to generate it automatically at the click of a button instead of rebuilding it by hand each time.

The Approved E-Invoice Legal and Regulatory Definition

The major distinction here is between a genuine e-invoice generated by an approved e-invoicing system and any document typed or printed through ordinary word-processing or spreadsheet software. A regular PDF invoice or Word file, no matter how closely it mimics the layout of a tax invoice template, isn't legally an e-invoice because it carries no cryptographic stamp and can't be linked to the Fatoora platform.

Why a Properly Structured Template Matters?

A correctly structured template protects the business from financial penalties and ensures the customer's costs and input VAT deductions are accepted, since a non-compliant invoice can be rejected by the buyer — or flagged by the authority itself during an audit.

What Fields Are Mandatory on a Full Tax Invoice (B2B) vs a Simplified Invoice (B2C)?

The mandatory fields differ depending on the customer type and the nature of the transaction, and not every invoice template works for both cases. Knowing this distinction upfront saves you from redesigning your invoice later or facing a finding during an audit.

Also Read: Why Does the Invoice Title Sometimes Say "Simplified Tax Invoice" Instead of "Tax Invoice"?

A full tax invoice (B2B) requires detailed buyer information and a tax registration number, while a simplified invoice (B2C) only requires a QR code and no detailed buyer data.

What Does a Correct E-Invoice Template Actually Look Like? (Layout Explained)

Many searches for an e-invoice template are really searches for the final layout: where each element appears, and in what order. Knowing this layout lets you check quickly whether any invoice you receive or issue matches the approved template, without re-reading the full regulation every time.

A ZATCA-approved e-invoice template has three sections: the header with both parties' details and tax numbers, the body with line items and tax, and the footer with totals, the QR code, and the cryptographic stamp.

Header (Top of the Page)

• Invoice type title: either “Tax Invoice” or “Simplified Tax Invoice” depending on the customer type, shown clearly at the top of the document.
• Supplier details: business name and logo, VAT registration number, and full national address.
• Buyer details: required in full on a full tax invoice (B2B); optional on a simplified invoice (B2C) except in specific cases.
• Sequential number and issue date/time: the number must be unique and sequential, with no gaps or repeats.

Body (Middle of the Page)

• Line-item table: description, quantity, unit price, and any discount applied to each line.
• VAT rate per line: whether the line is subject to 15% VAT, exempt, or zero-rated.
• Advance payments or contractual retentions: shown as a separate line on construction and long-project invoices, with the remaining balance clearly stated after the deduction.

Footer (Bottom of the Page)

• Subtotal before tax: the total value of the line items before VAT is applied.
• Total VAT: the total tax amount calculated across the invoice at a rate of 15%.
• Total amount due: the final amount the buyer owes.
• QR Code and cryptographic stamp: usually shown in the bottom corner of the invoice and, in Phase 2, also carries the digital signature and the invoice's UUID.

Can You Use an Excel or Word Invoice Template Officially?

This question comes up repeatedly among small business owners who are used to preparing invoices manually. The direct answer: no, and there's no practical exception once the business falls within Phase 2 scope.

• The rule on Excel and Word: ZATCA's position explicitly prohibits using Word, Excel, or plain PDF templates as final invoices during the integration phase because they can't be validated automatically.
• The risk of editable files: Excel files can't generate the cumulative cryptographic hash or enable the anti-tampering mechanisms Phase 2 requires.
• Cosmetic template vs. structured template: a cosmetic template is just a printed design or an editable file, while a genuinely approved template is a non-editable XML file automatically submitted to the Fatoora platform with every invoice.

What Are the Technical Requirements for Phase 2 (Integration) E-Invoice Templates?

Phase 2 adds a complete technical layer on top of Phase 1's requirements — simply issuing an e-invoice isn't enough; the invoicing system must connect directly to the Fatoora platform.

For a full walkthrough of the linking steps, see Wafeq's guide: Connecting with ZATCA's Fatoora platform.

• Approved file formats (UBL 2.1 XML / PDF/A-3): the file must be XML built to the UBL 2.1 standard, or a PDF/A-3 file with the encrypted XML embedded inside it; plain PDFs or images aren't accepted.
• The advanced QR code: in Phase 2, the QR code carries core data such as the supplier's name, VAT number, issue date, total tax, and tax-inclusive total, plus the cryptographic stamp and digital signature.
• Clearance vs. reporting: B2B invoices require real-time clearance from the Fatoora platform before delivery to the customer, while B2C invoices are issued directly to the customer and then reported to the Fatoora platform within 24 hours.



Learn more: ZATCA Phase 2 Integration: 5 Steps to Avoid Onboarding Errors.

Who is Currently in Scope for Phase 2?

ZATCA rolls out Phase 2 progressively through groups (waves) rather than all at once. Each wave covers businesses whose taxable revenue exceeded a set threshold during a specific base year, and the authority notifies in-scope businesses with sufficient lead time before their wave begins.

With each new wave, the minimum revenue threshold drops further, bringing in more small and mid-sized businesses — to the point that by 2026, the large majority of VAT-registered businesses fall within Phase 2 scope.



How Do You Issue a Compliant E-Invoice Through Wafeq in One Click?

Instead of redesigning your invoice template by hand every time, a compliant cloud accounting system can generate the correct template with all mandatory fields automatically. Here's the five-step operational plan.

If you're still looking for the right accounting system for your business, see the guide to:the best accounting software for small and medium businesses in Saudi Arabia

• Step 1 — Set up your business and VAT details: upload your logo, enter your national address, and your 15-digit VAT registration number.
• Step 2 — Choose the invoice type (full or simplified): select B2B or B2C so the mandatory fields adjust automatically.
• Step 3 — Enter line items and calculate 15% VAT automatically: rely on the price and tax-category database instead of repeated manual entry.
• Step 4 — Encrypt and generate the cryptographic stamp and QR code: the system applies ZATCA's approved security standards and generates the UUID automatically.
• Step 5 — Share and connect directly with the Fatoora platform: send the invoice electronically to the customer following the required flow (clearance or reporting).





What Are the Penalties for Non-Compliance with the Approved E-Invoice Template in Saudi Arabia?

ZATCA follows a progressive penalty system that starts with a warning on the first offense, then escalates as the violation repeats within 12 months. Knowing this penalty ladder helps you gauge the real risk before it happens.

• Penalty for not issuing an e-invoice: fines typically start at SAR 5,000 and rise with repeat offenses, and e-invoicing-related penalties can reach SAR 50,000 depending on the violation type and how often it recurs.
• Penalties for missing QR codes or cryptographic stamps: usually start with a warning and a correction period on the first offense, then converted to an escalating fine in repeat occurrences.
• Risks of editing or deleting invoices: deleting an issued invoice or editing its data after issuance without a compliant electronic credit or debit note is treated as one of the more serious violations, with fines starting higher and escalating faster on repeat.

The Progressive Penalty Ladder

Rather than applying the maximum fine on the first offense, the authority follows a clear escalation: a warning with a correction period on the first violation, then a SAR 1,000 fine on repeat, then SAR 5,000, then SAR 10,000, potentially reaching SAR 40,000 on the fifth repeat within 12 months. If 12 months pass without the same violation recurring, the ladder resets back to a warning.

• Invoice retention period: e-invoices and their records must be retained for at least 6 years under ZATCA's requirements, regardless of the business's size or activity.

Learn more about: E-Invoicing Fines in Saudi Arabia: What You Need to Know About ZATCA Penalties

Real-World Cases: How Invoice Templates Adapt Across Different Sectors in Saudi Arabia

The same invoice template doesn't work equally well for every business; transaction volume and nature call for a different approach to preparation and issuance.

Scenario A: Retail and Restaurants (High-Volume B2C Invoices)

• The challenge: issuing hundreds of simplified invoices daily, quickly, without slowing down the point of sale.
• The solution: a simplified invoice template with a fast QR code, automatically integrated with the POS system to guarantee reporting within 24 hours.

Scenario B: Contracting and Consulting (B2B Invoices with Advance Payments and Milestone Billing)

• The challenge: preparing milestone invoices that include performance-retention deductions and advance payments, with a more complex tax structure than a direct sales invoice.
• The solution: a full tax invoice template with automatic customization fields and bilingual (Arabic/English) support suited to large contracts.

Scenario C: E-Commerce (Shipping and Instant Payment Invoices)

• The challenge: connecting the online store and payment gateways to the invoicing system so a compliant e-invoice is generated automatically for every purchase without manual sales-team involvement.
• The solution: a simplified invoice template that issues automatically the moment payment is confirmed, with data synced between the e-commerce platform and the accounting system to guarantee reporting within 24 hours without a backlog of unreported invoices.

What Are the Most Common Mistakes When Setting Up an E-Invoice Template?

Most violations businesses run into aren't deliberate non-compliance — they're simple technical mistakes that recur early in implementation. Knowing them in advance saves correction time and prevents fines from stacking up.

1. Using an outdated template missing Phase 2 fields: continuing to use a template without the advanced QR code or cryptographic stamp after the business enters integration scope.
2. Calculating VAT at the invoice level instead of the line level: applying 15% to the invoice total instead of calculating it per line, which causes mismatches when reconciling against the VAT return.
3. Missing buyer data on a full invoice: issuing a B2B invoice without the buyer's complete VAT number, which exposes the invoice to rejection at real-time clearance.
4. Breaking the sequential invoice numbering: deleting an invoice or reusing a prior sequential number instead of issuing a compliant electronic credit or debit note, which breaks the cumulative hash chain.
5. Not archiving invoices for the full legal period: keeping invoices for less than 6 years, or losing them due to relying on unsecured local storage instead of a cloud system.

Read Also: Post-Integration Audits: Key KPIs to Track Your Success on the ZATCA Fatoora Portal

From a Cosmetic Template to a Compliant One

Moving away from hunting for a ready-made template online, or relying on old Excel and Word files, toward a cloud accounting system that generates e-invoice templates compliant with ZATCA's requirements is no longer optional — it's an operational requirement for every business operating in Saudi Arabia.

A correct template isn't just a design carrying your company logo; it's a structured file that carries the cryptographic stamp, the required QR code, and the unique identifier linking it directly to the Fatoora platform. Businesses that treat this technical file seriously from the start save themselves correction time later and avoid fines that escalate from a simple warning and end in substantial amounts on repeat offenses. And whether the business is a small shop in its first year, a contracting office issuing dozens of milestone invoices a month, or an online store processing hundreds of orders a day, the same rule applies to everyone: a template that can't produce a valid XML file for the Fatoora connection isn't an approved template, no matter how professional it looks on paper or on screen.

FAQs About E-Invoice Templates in Saudi Arabia

Can I download an e-invoice template in Word or Excel and use it officially?

No, using text and spreadsheet editors like Word and Excel to issue official e-invoices in Saudi Arabia is prohibited under ZATCA regulations. The authority requires invoices to be issued through an approved cloud invoicing system that generates encrypted, non-editable XML files.

What's the difference between a full tax invoice template and a simplified tax invoice template?

A full tax invoice is issued for business-to-business (B2B) transactions and requires detailed buyer information and a VAT number, while a simplified invoice is issued to the end consumer (B2C) and only requires a QR code. A full tax invoice also requires real-time clearance through the Fatoora platform before it's delivered to the customer.

Does the e-invoice template have to be in Arabic?

Yes, ZATCA's regulations require an Arabic version as a basic condition for the invoice's legal validity. The invoice can be bilingual (Arabic and English), as long as no mandatory field is omitted or mistranslated in a way that alters the invoice data.

What QR code is required on an e-invoice template?

The QR code is a quick-response code holding the invoice's core data, such as the supplier's name, VAT number, issue date, total tax, and tax-inclusive total. In Phase 2, the QR also includes the cryptographic stamp and digital signature for automatic verification through the authority's app.

What's the difference between an e-invoice and an electronic credit or debit note?

An electronic credit or debit note is a separate document issued to amend a prior invoice, not a substitute for deleting or directly editing it. A credit note is used to deduct an amount from a prior invoice, such as a goods return, while a debit note adds an amount to it; each note must carry the same verification elements as the original invoice, including a QR code and cryptographic stamp.

How Do I Verify an E-Invoice I Received From a Supplier?

You can verify the authenticity of any Saudi e-invoice by scanning its QR code with a dedicated e-invoice reader app. The app decodes the data stored in the code and matches it against the cryptographic stamp to confirm the invoice is genuine and hasn't been tampered with since issuance, such as the Wafeq QR Scanner app built for this purpose.

Does the e-invoice template need to be XML, or is a PDF file enough?

The core approved format is XML built to the UBL 2.1 standard; the file handed to the customer can be a PDF/A-3, provided the encrypted XML is embedded inside it. A standalone PDF with no embedded XML data — however correct it looks — isn't an approved e-invoice template under Phase 2.

Is the e-invoice template mandatory for sole proprietorships and freelancers?

Yes, the obligation to use the approved e-invoice template isn't tied to a business's legal form — it's tied to being VAT-registered and falling within a Phase 2 wave based on revenue. A VAT-registered sole proprietor or freelancer follows the same rules as a company, including the same transition date to integration once their revenue crosses the wave's threshold.