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Navigating ZATCA Phase 2: A Technical Compliance Guide for Saudi Enterprises

By: Dr. Sultan Al-Mutairi | Jun 10, 2026

As the Kingdom of Saudi Arabia accelerates its digital transformation journey, the Zakat, Tax and Customs Authority (ZATCA) has transitioned into Phase 2 of e-invoicing (Fatoora). Unlike Phase 1, which focused on generation, Phase 2 is centered around deep system integration.

1. Understanding the Integration Mandate

Phase 2 requires tax-compliant businesses to integrate their billing systems (ERP, POS, custom invoicing software) directly with ZATCA’s portal via Web APIs. Invoices must now be generated in a specific XML format (UBL 2.1) and transmitted in real-time or near-real-time for clearance or reporting.

2. Key Technical Components Required

To successfully integrate, enterprise systems must support several cryptographic and structured data protocols:

  • Cryptographic Stamps: Every invoice must contain a unique Digital Signature generated using a cryptographic private key issued during onboarding.
  • UUID Generation: A universally unique identifier (UUID) must be computed for each document to prevent duplication.
  • Invoice Hash: A SHA-256 hash value must be calculated over the XML contents to guarantee document integrity.
  • QR Code Specs: The generated QR code must embed the signature, hash, and seller VAT info formatted in Base64.
Soleeb Compliance Tip

Make sure your database keeps an immutable log of invoice numbers. Any gap or alteration in the sequential numbering sequence will trigger validation failures on the ZATCA integration gateway.

3. The Three-Step Onboarding Process

Before transmitting live transactions, systems must undergo a strict Device Onboarding process:

  1. Generate a Cryptographic CSR (Certificate Signing Request) locally within your ERP/POS environment.
  2. Submit the CSR to the ZATCA API to retrieve a CCSID (Cryptographic Stamp).
  3. Run mock transaction validation API checks in the ZATCA Sandbox environment to confirm signature clearances.

Conclusion

Compliance is not just about avoiding regulatory fines; it is an opportunity to digitize accounting pipelines and enable automated tax audits. Soleeb Digital Arabia provides custom ZATCA phase 2 API middleware that bridges legacy systems to the Fatoora platform seamlessly.


Executive Author

Dr
Dr. Sultan Al-Mutairi Chief Executive Officer

Co-Founder of Soleeb Digital Arabia. Over 12 years of experience in management consulting, corporate strategy, and technological transformation across government and private sectors in KSA.

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