Electronic invoicing readiness extends beyond creating a file or printing a code. The business needs a controlled invoicing process, accurate master data and a clear way to handle exceptions, alongside a ready technical solution.
What is the integration phase?
Phase 2 requires electronic invoicing systems to integrate with the Fatoora platform and issue invoices in the prescribed format. The authority rolls it out in groups and notifies targeted taxpayers at least six months before integration. Use your entity’s notice and the current specifications to determine its deadline and requirements.
Accounting readiness checklist
- Review entity, branch, customer and tax-registration data for the relevant transaction.
- Check line items, discounts, tax and related notes.
- Reconcile the invoice workflow to revenue, tax and collection entries.
- Assign an owner for rejection and exception handling without duplicating documents.
- Test sales, returns, cancellations and relevant interruption and recovery scenarios with the provider.
How should readiness be accepted?
Request documented test results for each scenario, with owners for unresolved differences. One successful invoice does not establish end-to-end readiness. Prof Accountant reviews the accounting workflow and outputs while the solution provider owns the technical requirements in its scope.
Official sources
ZATCA: Electronic Invoicing Integration Phase
ZATCA: Simplified Electronic Invoicing Guideline
Sources reviewed: 2026-11-03. Apply requirements according to the entity’s circumstances and the rules in force when action is taken.