Compliance guide

ZATCA E-Invoicing Guide for Restaurants in Saudi Arabia (2026)

How your digital menu and POS connect to the Fatoora platform — and what a restaurant actually needs to issue ZATCA-compliant e-invoices.

ZATCA (the Zakat, Tax and Customs Authority) requires VAT-registered businesses in Saudi Arabia to issue invoices electronically. For restaurants and cafés that issue simplified consumer invoices, that means an electronic invoice with a QR code on every receipt.

This guide explains the two phases, what your restaurant must do, and how the system handles the requirements for you.

What ZATCA e-invoicing (Fatoora) is

E-invoicing is ZATCA’s system for generating and exchanging invoices electronically instead of on paper. It runs in two phases: the Generation phase (Phase 1), live since December 2021, and the Integration phase (Phase 2), rolled out in waves by revenue size.

What Phase 2 requires from a restaurant

In the Integration phase your system must produce a compliant XML invoice (UBL 2.1) carrying a cryptographic stamp, a UUID and a QR code, and must integrate with the Fatoora platform.

  • Simplified (B2C) invoices are reported to ZATCA within 24 hours of issuance.
  • Integration starts by wave; waves cover businesses whose turnover exceeded SAR 375,000.
  • Check your wave letter and your enforcement date on the ZATCA portal.

The QR code on every receipt

The simplified invoice you hand a customer must carry a QR code containing a cryptographic stamp so both the customer and ZATCA can validate it. With correct integration, that code is printed on the receipt automatically.

How the system keeps you compliant

Your menu and POS issue signed, chained e-invoices automatically, with a Phase-2 QR on every receipt and an invoice chain your auditor will accept. A live driver connects you directly to ZATCA in Saudi Arabia.

Deadlines and who is in scope

Integration is phased in waves through 2026. Your enforcement date depends on your wave and revenue — confirm your exact date and requirements on the ZATCA portal or with your tax advisor.

Restaurant e-invoicing FAQ

Do restaurants in Saudi Arabia need e-invoicing?
Yes — VAT-registered businesses must issue invoices electronically, and restaurants issuing simplified invoices need a QR code on every receipt.
What is the difference between Phase 1 and Phase 2?
Phase 1 is generating invoices electronically (since December 2021); Phase 2 is integrating with the Fatoora platform using compliant XML and a cryptographic stamp.
Does every receipt need a QR code?
Simplified consumer invoices must carry a QR code for validation; it is printed automatically once integration is in place.
How do I integrate my POS with ZATCA?
Use a compliant system that integrates with the Fatoora platform and issues signed invoices automatically — no complex manual setup.
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