ZATCA's e-invoicing (Fatoorah) requirements are rolled out in Saudi Arabia in two main phases. Phase 1, the Generation phase, enforceable as of December 4th, 2021, requires taxpayers to generate and store tax invoices and notes through compliant electronic solutions, and covers all taxpayers except non-residents and parties issuing tax invoices on behalf of suppliers subject to VAT. Phase 2, the Integration phase, enforceable from January 1st, 2023, adds technical and business requirements for electronic invoices and solutions and their integration with ZATCA's systems. It is rolled out in waves by targeted taxpayer group, with ZATCA notifying each wave at least six months in advance.