E-Invoicing Software for ZATCA and the GCC
E-invoicing in the GCC means more than emailing a PDF. Saudi Arabia's FATOORA programme requires invoices to be generated in a structured electronic format by compliant software, and from Phase 2 those invoices must be reported to or cleared by ZATCA in near real time. The UAE has published its own mandate, starting with a pilot in 2026, and Oman and Bahrain are preparing similar programmes.
DocMakBooks produces invoices with every field the authorities require, a QR code for simplified (B2C) invoices, and the data structure needed for e-invoicing integration, so you are not reworking your invoice template each time a new wave is announced.
Last updated 2026-10-09
Saudi Arabia: ZATCA FATOORA Phase 1 and Phase 2
Phase 1 (Generation) has applied since 4 December 2021: all VAT-registered businesses must issue invoices from compliant electronic systems — handwritten invoices and editable spreadsheets are not allowed — and simplified tax invoices must carry a QR code.
Phase 2 (Integration) has been rolled out in waves since 1 January 2023, starting with the largest taxpayers and moving down by revenue. Selected businesses receive at least six months' notice from ZATCA. Standard (B2B) invoices must be cleared by ZATCA before they are issued to the buyer; simplified (B2C) invoices must be reported within 24 hours. Invoices are UBL 2.1 XML with a cryptographic stamp, a unique identifier (UUID) and a hash linking each invoice to the previous one.
UAE: the e-invoicing mandate
The UAE is moving to a five-corner model built on PEPPOL, where invoices are exchanged through Accredited Service Providers and tax data is reported to the Federal Tax Authority. A pilot starts in 2026, businesses with revenue of AED 50 million or more are expected to follow from January 2027, and smaller businesses join in later phases.
Businesses should use this time to clean their customer master data — tax registration numbers, legal names and addresses — because structured e-invoices are rejected when these are wrong.
Oman, Bahrain, Qatar and Kuwait
Oman's Tax Authority has announced its Fawtara e-invoicing programme with a phased rollout, and Bahrain's NBR has signalled that one will follow. Qatar and Kuwait have no VAT and no e-invoicing mandate today, but their businesses still issue structured invoices to Saudi and UAE customers who must meet their own rules.
How it works in DocMakBooks
- 1Enter your legal name, VAT number and address exactly as registered with the authority.
- 2Add customers with their VAT numbers so standard (B2B) invoices carry buyer details.
- 3Create the invoice — DocMakBooks applies the required fields, VAT breakdown and sequential numbering.
- 4Simplified invoices automatically carry a QR code; standard invoices include full buyer and seller tax data.
- 5Keep every issued invoice stored and linked to your VAT return for the period.
Frequently asked questions
What is the difference between ZATCA Phase 1 and Phase 2?
Phase 1 requires invoices to be generated by compliant electronic software with a QR code on simplified invoices. Phase 2 adds integration: invoices are submitted to ZATCA in a structured XML format for clearance (B2B) or reporting (B2C).
When does my Saudi business need Phase 2?
ZATCA notifies businesses in waves based on revenue, giving at least six months' notice. Check your ZATCA account for a wave notification.
Is a PDF invoice an e-invoice?
Not under ZATCA or UAE rules. An e-invoice is a structured electronic document; a PDF can accompany it as a human-readable copy.
When does UAE e-invoicing become mandatory?
A pilot runs in 2026, with large businesses (revenue of AED 50 million or more) expected to start from January 2027 and smaller businesses in later phases.
Do Qatar and Kuwait require e-invoicing?
No mandate exists today, as neither country has introduced VAT.
General information, not tax or legal advice. Confirm current rules with the relevant authority.