A PDF or a printed invoice is made for people to read. An e-invoice is made for systems to read: a structured file (usually XML) with fixed fields such as seller VAT number, buyer details, items, tax amounts and a unique ID. The tax authority receives it directly from your accounting or ERP system, often in real time.
Why governments require it
- To close the VAT gap: every sale is recorded at the moment it happens.
- To reduce fake invoices and manual errors.
- To pre-fill VAT returns and speed up audits and refunds.
Saudi Arabia: ZATCA (Fatoora)
- Phase 1, generation (since 4 December 2021): invoices must be issued from a compliant electronic system, with a QR code on simplified invoices.
- Phase 2, integration (since 1 January 2023): your system connects to ZATCA. B2B standard invoices are cleared by ZATCA before they reach the buyer; B2C simplified invoices are reported within 24 hours.
- Companies join Phase 2 in waves based on revenue. Wave 24 covered taxpayers above SAR 375,000 (deadline 30 June 2026). Wave 25 covers taxpayers with taxable turnover above SAR 187,500 in 2022–2025, with a deadline of 1 February 2027. ZATCA notifies each taxpayer in advance.
UAE: the new Electronic Invoicing System
- Voluntary adoption and a pilot started on 1 July 2026.
- Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider (ASP) by 30 October 2026 and go live on 1 January 2027.
- All other businesses appoint an ASP by 31 March 2027 and go live on 1 July 2027.
- Invoices travel through the ASP network (Peppol-based), not directly to the FTA.
Egypt: e-invoice (B2B) and e-receipt (B2C)
- E-invoice: business-to-business invoices are signed and submitted to the Egyptian Tax Authority's portal, using item codes (GS1 or EGS) and a digital signature.
- E-receipt: sales to consumers from POS systems are sent to the ETA, rolled out in phases by taxpayer lists published on the ETA website.
What you need to be ready
- An accounting or ERP system that supports your country's format, such as Odoo with the right localisation.
- Clean master data: your tax number and address, customers' VAT numbers, and product codes.
- Correct tax setup: standard, zero-rated and exempt codes.
- Onboarding and testing with the authority or ASP before the deadline.
See our step-by-step ZATCA Phase 2 checklist for Odoo, or check your readiness with our free e-invoicing readiness check.
Need professional assistance?
KasemCPA can review your numbers, build the model properly or set it up in Odoo.