ZATCA Phase 2
Fatoora Clearance.
Saudi Arabia's Zakat, Tax and Customs Authority (ZATCA) has mandated e-invoicing clearance for all VAT-registered enterprises. Phase 2 (Integration Phase) is live and expanding by Wave. ClayDesk has production experience from Wave 1.
ZATCA e-invoicing: the full picture.
Saudi Arabia's Fatoora e-invoicing programme is one of the most technically demanding mandates in the GCC. Phase 2 requires real-time clearance of every tax invoice through ZATCA's portal — including cryptographic signing, QR code embedding, and XML structure compliance.
Phase 1 (Generation Phase) required enterprises to generate structured XML invoices. Phase 2 (Integration Phase) requires integration with ZATCA's Fatoora portal for real-time clearance. Phase 2 is rolling out by Wave — each Wave covers a new tranche of taxpayers by revenue size.
Each invoice must be cryptographically signed with a ZATCA-issued certificate, submitted to Fatoora for clearance, and embedded with a ZATCA-compliant QR code before being sent to the buyer. The entire process must occur in real time or near-real time for standard invoices.
Phase 2 technical requirements
- XML format: ZATCA-compliant UBL 2.1
- Cryptographic signing: ECDSA with ZATCA-issued certificate (CSR/CSID process)
- Clearance via Fatoora API (real-time for tax invoices; reporting for simplified)
- QR code generation per ZATCA TLV specification
- UUID generation per invoice
- Sequential invoice counter with chain hash
- Archival for 6 years minimum
Mandate at a glance
| Authority | ZATCA (Zakat, Tax and Customs Authority) |
| Portal | Fatoora |
| Phase 1 | December 2021 — all VAT-registered |
| Phase 2 | Live — rolling by Wave |
| Status | Live |
| Scope | All VAT-registered businesses in KSA |
| Format | ZATCA UBL 2.1 XML |
| Signing | ECDSA + ZATCA certificate |
Wave eligibility check
ZATCA notifies enterprises of their Phase 2 integration deadline six months in advance. If you have received a ZATCA notification or expect to receive one, the implementation timeline is non-negotiable. Contact us to assess readiness.
What makes ClayDesk ZATCA
implementation different.
Production experience from Wave 1
We implemented ZATCA Phase 2 clearance infrastructure before Wave 1 notification. Our experience covers edge cases — multi-branch scenarios, credit/debit note chains, summary invoices, rejection-and-resubmission flows — that first-time implementations encounter at the worst moment.
Enterprise-owned infrastructure
We build the ZATCA signing and clearance stack on your infrastructure — not on a SaaS platform you depend on permanently. Private key custody, certificate management, and the Fatoora API integration are all implemented on systems you control.
67-day proven implementation path
Our ZATCA Phase 2 implementation methodology has been refined across multiple Wave deployments. From CSID provisioning to simulation environment sign-off to production cutover — we have a tested playbook. Read the Field Notes case study.
Arabic-language delivery
ZATCA documentation, CSID correspondence, and ZATCA portal interaction is entirely in Arabic. We deliver all technical documentation and stakeholder communication bilingually — which matters when your finance and IT teams need to own the system after we leave.
ZATCA Phase 2 implementation starts with your Wave timeline.
Contact ClayDesk to assess your Wave readiness, audit your current implementation, or begin a Phase 2 clearance build from scratch.