Do I need this?

Who is Mutabiq for?

Anyone whose system produces the e-invoice XML, or a PDF/A-3 with the XML embedded, before it goes to ZATCA: a finance team checking what its ERP exports, an integrator onboarding a client's system, an accountant checking what a client's system issues, or the receiver of an invoice. It reads the file your system produced and says what the published rules say about it. If you have no such file, you do not need it.

Does my business have to e-invoice at all?

Every taxable person resident in Saudi Arabia, which is every resident business registered for VAT, has been subject to the E-Invoicing Regulation since 4 December 2021, when its first phase (generating and keeping e-invoices) came into force for all of them. The second phase, integration with the Fatoora platform, applies to a business only once ZATCA names its wave, with at least six months' notice. As announced by ZATCA on 24 July 2026, the latest wave, the 25th, takes in taxpayers whose VAT-taxable revenue exceeded 187,500 riyals in any of 2022, 2023, 2024 or 2025, who must integrate by 1 February 2027 (ZATCA's announcement). That was the latest wave as of 15 October 2026; ZATCA announces each new one. None of this is legal advice: check your own obligations with ZATCA or your adviser.

We are a foreign company registered for Saudi VAT but not resident there. Do we need this?

Article 3(C) of the E-Invoicing Regulation says that persons who are not resident in the Kingdom are not required to issue electronic invoices, in either phase (the Regulation on ZATCA's site; the Arabic text prevails). The duty sits with the resident supplier, so a non-resident registrant usually meets Mutabiq as the receiver of a resident supplier's invoice, not as an issuer. Check your own position with ZATCA or your adviser.

I only have the printed or PDF copy of a simplified invoice. Can I check it?

No, and that is not a fault in the invoice. A simplified tax invoice is given to the customer as a printed copy, or in another readable form such as a plain PDF by agreement between the parties; its XML is what the issuing system reports to Fatoora, not what the customer is handed (E-Invoicing Implementation Resolution, the sharing mechanism with customers; Detailed Guideline, section 4.2.2). Mutabiq checks the XML, so when that copy is all you have there is nothing for it to check. The XML exists in the system that issued the invoice: the ERP guides say, per system, what its vendor documents about getting it, and if your system is not there, ask its support for the invoice's XML file.

My invoices come from a store platform or a point-of-sale system. Does it work with those?

Mutabiq checks the XML file, whatever produced it; what matters is whether the platform lets you get that file. Mutabiq has not verified any platform's export itself. Its ERP guides say, per system, what the vendor's own documentation states, and where a platform is not there, ask its support for the invoice's XML as it was reported to Fatoora, or for a PDF/A-3 that carries it.

Nothing on this page is legal or tax advice. The facts above are taken from ZATCA's published documents and dated where they can change; check your own obligations with ZATCA or your adviser.