What it is
E-invoicing means issuing invoices as structured digital data (XML) that the tax authority validates or receives in near real time, instead of paper or plain PDFs. Saudi Arabia (ZATCA's Fatoorah platform), the UAE (the Ministry of Finance's Peppol-based system) and Oman (the Oman Tax Authority's Fawtara) all require it, but each works differently: Saudi Arabia clears invoices through ZATCA directly, while the UAE and Oman route them through accredited service providers on the Peppol network.
That is why one approach does not fit the whole region. Formats, timing, QR codes, languages, archiving periods and deadlines all differ, and the rules are still moving. An invoice that fails validation can stop billing, so the integration has to be engineered, not just configured.
GoAgile is a ZATCA e-invoicing solution provider in Saudi Arabia and an accredited service provider (ASP) in the UAE and Oman, so one team and one platform cover all three. Qatar, Bahrain and Jordan are coming soon. Pick your country below, then use the comparison tables to see the differences side by side.
Key facts
By country
The three systems share a goal and little else. Each tab shows who must comply and when, how an invoice flows, and what GoAgile delivers there.
Phase 2 requires VAT-registered businesses to connect their invoicing systems directly to ZATCA's Fatoorah platform. Standard B2B and B2G invoices are cleared by ZATCA in real time before they reach the buyer. Simplified B2C invoices are issued first and reported within 24 hours. Every invoice is structured UBL 2.1 XML, or PDF/A-3 with the XML embedded, with a cryptographic stamp, a UUID and a QR code, and it must include Arabic.
Who must comply, and when
| Group | Who | Date |
|---|---|---|
| Phase 1: Generation | All VAT-registered businesses | Since 4 December 2021 |
| Phase 2: Integration | Selected in waves, by VAT-taxable revenue | Since 1 January 2023 |
| Wave 24 | Revenue above SAR 375,000 | Closed on 30 June 2026 |
| Wave 25 | Revenue above SAR 187,500 | Integrate by 1 February 2027 |
How an invoice flows
The full wave table, the invoice elements and the penalty summary are in Saudi Arabia in detail below.
What GoAgile delivers
The UAE's Electronic Invoicing System is run by the Ministry of Finance on the Peppol network. You do not connect to the tax authority yourself. Each business in scope appoints one Accredited Service Provider (ASP). Your ASP builds and validates the structured XML invoice (PINT-AE), sends it to the buyer's ASP and reports the tax data to the Federal Tax Authority. The rules cover B2B, B2G and G2B transactions, with or without VAT registration. Sales to consumers are outside the system.
Who must comply, and when
| Group | Who | Date |
|---|---|---|
| Voluntary pilot | Any business that opts in | Open since 1 July 2026, with no penalties while voluntary |
| Large businesses | Revenue of AED 50 million or more | Appoint an ASP by 30 October 2026, live from 1 January 2027 |
| Other businesses | Revenue below AED 50 million | Appoint an ASP by 31 March 2027, live from 1 July 2027 |
| Government entities | Federal and local government | Appoint an ASP by 31 March 2027, live from 1 October 2027 |
How an invoice flows
Transactions between members of the same tax group are excluded for 24 months from 1 January 2027. The appointment deadline for large businesses moved from 31 July to 30 October 2026; the go-live dates did not change.
What GoAgile delivers
Fawtara is the Oman Tax Authority's e-invoicing system. It also uses the Peppol five-corner model: you issue invoices through a service provider accredited by the OTA, which validates them, sends them to the buyer's provider and reports the tax data to the OTA. You cannot connect your ERP to the OTA directly. B2B invoices are reported in real time and B2C invoices within 24 hours. Invoices are structured XML under the PINT OM specifications, and consumers receive a readable copy with a QR code.
Who must comply, and when
| Group | Who | Date |
|---|---|---|
| Pilot | About 100 selected companies, voluntary | From the end of August 2026 |
| Phase 1 | VAT-registered businesses with annual supplies above OMR 5 million | From 1 April 2027 |
| Phase 2 | Other VAT-registered businesses | From 1 October 2027 |
| Government entities | Suppliers to government (B2G) | Date to be confirmed by the OTA |
How an invoice flows
Dates follow Decision No. 189/2026 as reported by tax advisers. Confirm the current schedule with the Oman Tax Authority.
What GoAgile delivers
Coming soon
We are preparing to launch in each. Tell us if you invoice there and we will plan it with you.
Side by side
What is required, what is not, which document counts as the invoice and how long you must keep it. Status as of 23 October 2026.
| Topic | Saudi Arabia | United Arab Emirates | Oman |
|---|---|---|---|
| Authority and system | ZATCA, Fatoorah platform | Ministry of Finance runs the system; the Federal Tax Authority receives the tax data | Oman Tax Authority (OTA), Fawtara |
| Model | Centralised: your system or provider connects to ZATCA directly for clearance and reporting | Decentralised five-corner model on Peppol: you appoint one Accredited Service Provider (ASP) | Five-corner model on Peppol: you must use an OTA-accredited service provider |
| Legal basis | ZATCA's e-invoicing regulation; Governor decisions announce each wave (Wave 25: Decision 1448-99-238) | Ministerial Decisions 243 and 244 of 2025 (scope and timeline), 64 of 2025 (ASP accreditation) and Cabinet Decision 106 of 2025 (penalties), amended by decisions 66 and 197 of 2026 | Decision No. 189/2026 of the Oman Tax Authority, amending the VAT Executive Regulations (as reported) |
| Who is in scope | VAT-registered businesses established in Saudi Arabia, selected wave by wave | Any business operating in the UAE, VAT-registered or not, unless excluded | VAT-registered businesses, in two phases by annual supplies |
| Transactions covered | B2B, B2G and B2C | B2B, B2G and G2B. Sales to consumers (B2C) are outside the system | B2B and B2C. B2G timing to be confirmed |
| Deadlines | Wave 25 (revenue above SAR 187,500): integrate by 1 February 2027. ZATCA notifies you at least six months ahead | Large businesses live on 1 January 2027, other businesses on 1 July 2027, government on 1 October 2027 | Annual supplies above OMR 5 million: 1 April 2027. Other VAT-registered businesses: 1 October 2027 |
| Timing | Standard invoices cleared in real time before sharing. Simplified invoices reported within 24 hours | Invoice and tax data move through your ASP when you issue; the ASP reports the tax data to the authority at the same time | B2B reported in real time. B2C within 24 hours |
| Topic | Saudi Arabia | United Arab Emirates | Oman |
|---|---|---|---|
| Invoice format | UBL 2.1 XML (KSA profile), or PDF/A-3 with the XML embedded | Structured XML only, Peppol PINT-AE. PDF, scans and paper are not e-invoices | Structured XML under PINT OM (billing and self-billing), plus a Tax Data Document for the OTA |
| PDF or readable copy | PDF/A-3 with embedded XML is accepted, so one file serves people and systems | A regular PDF tax invoice is still needed alongside the XML for buyers who are not on the system yet | A readable copy may be given to the customer, but the XML is the invoice |
| QR code | Mandatory on every invoice (TLV, Base64) | None. The e-invoice carries no QR code or barcode | Mandatory on the readable B2C copy, not inside the XML |
| Signature and identifiers | Cryptographic stamp from your unit's CSID, UUID, invoice counter and previous-invoice hash | A UUID for every invoice and a participant ID of 0235 plus your 10-digit TIN; security handled through your ASP on Peppol | Set by the OTA specifications (v1.0.1) and applied by your provider |
| Language | Arabic is mandatory; other languages may be added | The system supports Arabic and English | No separate language rule in the published material we reviewed; Arabic and English can both be shown |
| Topic | Saudi Arabia | United Arab Emirates | Oman |
|---|---|---|---|
| Archiving period | Six years in most cases, longer for some assets | Five years after the tax period (seven for real-estate records), extended during audits or disputes | Ten years under the VAT law (fifteen for real estate) |
| Where records are kept | In the Kingdom | Anywhere, provided you can produce them to the authority on request. The in-country rule was removed on 1 October 2026 | In Oman, or accessible from Oman and available to the OTA on request |
| Receiving supplier invoices | No separate inbound step: the buyer receives the cleared invoice from the supplier | Your ASP receives them for you; the same ASP sends and receives | Your accredited provider receives them for you |
| Direct connection to the authority | Yes. You or your solution provider integrate with ZATCA directly | No. Everything goes through your ASP | No. A direct ERP-to-OTA connection is not allowed |
| Penalties | A warning and correction period first, then fines from SAR 1,000 up to SAR 40,000, and up to SAR 50,000 for repeated failure to integrate (third-party summary) | Cabinet Decision 106 of 2025: AED 5,000 per month for not appointing an ASP or implementing on time; AED 100 per late invoice, capped at AED 5,000 a month. None while you are voluntary | No detailed e-invoicing penalty schedule published yet. Existing VAT penalties apply |
| What GoAgile is | ZATCA e-invoicing solution provider | Accredited Service Provider (ASP) | Accredited Fawtara service provider |
Summarised from the authorities' published material and tax-adviser summaries as of 23 October 2026. Dates, thresholds and penalties change, so confirm them with the authority. Official sources: ZATCA e-invoicing, UAE Ministry of Finance e-invoicing and the Oman Tax Authority. This is not legal or tax advice.
How we deliver
Both cover Saudi Arabia, the UAE and Oman. Choose by size, systems and volume, and change later if your needs change.
ezInvoice is GoAgile's cloud e-invoicing platform. Sign up and create your first compliant e-invoice in about 10 minutes, with no software to install and no change to your ERP. It also connects to your ERP or POS, creates the compliant documents for each country, delivers them by email or WhatsApp and archives them. It is sized for SMEs and mid-size businesses, and has processed more than 50 million invoices.
What you get
Your first compliant e-invoice in minutes, without re-platforming.
For enterprises we build the integration inside your own systems: a direct API connection from your ERP, billing or POS, with dashboards, queues, retries and monitoring designed for your volumes. Our enterprise deployments run from a hundred up to 200,000 invoices a day, with a high-availability design, and keep creating invoices when a branch is offline.
What you get
An integration sized for your volumes, with an owner for every error.
Proven at volume
E-invoicing sits in your billing path. The numbers below come from the ezInvoice platform and our enterprise deployments.
50M+
Invoices processed
36+
Enterprise clients
53+
SME clients
200,000
Invoices a day, enterprise capacity
Operations and support
A disruption in e-invoicing stops billing. These are the habits that keep invoices flowing.
Run e-invoicing in our cloud or on your own servers, whichever your security and data policy requires.
Our network operations centre monitors every deployment: queues, response times, certificates and the connection to each authority.
Any disruption raises a ticket immediately, so an engineer is working on it before your finance team notices.
Resolution targets are written into your support agreement, so you know how fast a problem is fixed.
E-invoicing support is available around the clock, every day, because invoices do not wait for office hours.
Built for high availability, with an offline mode so branches can keep creating invoices when the link drops and submit them when it returns.
Platforms
Each of these has its own page with our services for it. If your system is not listed, we integrate through its API.
Logos are trademarks of their respective owners and are shown to indicate platforms we integrate.
How it works
The path is the same whatever your ERP. What changes is how much of it is already done, and which authority is at the end of it.
Start with a conversationConfirm the countries and your deadline (your ZATCA wave, the UAE group or the Fawtara phase), inventory every invoicing system and agree the approach, the cost and a date that beats your deadline.
Map your invoice data to each country's format (UBL KSA profile, PINT-AE, PINT OM), define signing and identifiers, queue and retry rules, and Arabic and English templates.
Configure ezInvoice or develop the integration, with logging, error queues and status write-back.
Register each unit with ZATCA, or onboard to our ASP for the UAE (through EmaraTax) and Oman (Fawtara). Rehearse in each authority's test environment.
Switch to production with a cut-over plan, a parallel run where needed and the team on call.
Our NOC monitors, raises tickets and supports you 24/7. We apply specification changes and report on cleared, reported and rejected invoices.
Built for how each regulator actually works
The rules are simple to state and unforgiving to implement. We design for the details.
The UAE moved its ASP appointment deadline for large businesses from 31 July to 30 October 2026, and Oman reset its phases to April and October 2027. We track every change and plan against your date.
Standard invoices wait for ZATCA's reply before they reach the buyer. We design queues, retries, timeouts and monitoring so a slow response never stalls sales.
You appoint exactly one ASP for sending and receiving, and you start the onboarding yourself in EmaraTax. We guide the whole path and act as your ASP.
Your ERP cannot talk to the OTA directly. Everything runs through an accredited provider, so the provider you choose becomes part of your billing path.
The UBL KSA profile, PINT-AE and PINT OM describe the same invoice differently. We map your data once and generate each format, with Arabic and English layouts where needed.
Six years in Saudi Arabia, five in the UAE and ten in Oman. We set retention per country and keep the XML, the readable copy and the authority's responses retrievable.
Where we deliver
Saudi Arabia: Riyadh · Jeddah · Dammam & Al Khobar · Madinah · the Eastern Province · United Arab Emirates: Dubai & Abu Dhabi · Oman: Muscat · Coming soon: Qatar, Bahrain and Jordan
Saudi Arabia: Phase 2 waves
ZATCA applies Phase 2 in waves, by VAT-taxable revenue, and notifies selected taxpayers at least six months before their integration date. These are the most recent waves.
| Wave | VAT-taxable revenue above | Reference years | Integrate by | Status |
|---|---|---|---|---|
| Wave 23 | SAR 750,000 | 2022, 2023 or 2024 | 31 March 2026 | Closed |
| Wave 24 | SAR 375,000 | 2022, 2023 or 2024 | 30 June 2026 | Closed |
| Wave 25 | SAR 187,500 | 2022, 2023, 2024 or 2025 | 1 February 2027 | Open |
Waves 1 to 22 are closed. Wave 25 lowers the threshold to SAR 187,500, so most remaining VAT-registered businesses are in scope. Status as of October 2026: check ZATCA's announcements and any notification you have received.
Saudi Arabia in detail
Three tables we use in every Saudi first workshop.
| Element | What it is | Why it matters |
|---|---|---|
| UBL 2.1 XML (KSA profile) | The structured invoice format ZATCA validates | Without valid XML the invoice is rejected |
| Cryptographic stamp | A digital signature made with your unit's certificate | Proves who issued the invoice and that it was not altered |
| UUID | A unique identifier for the invoice | Lets ZATCA and you trace each invoice |
| Invoice counter and previous-invoice hash | A running count and the hash of the previous invoice | Builds a tamper-evident chain |
| QR code (TLV, Base64) | A scannable summary of seller, tax and totals | Lets buyers and inspectors verify the invoice quickly |
| PDF/A-3 with embedded XML | A readable PDF with the XML file embedded inside it | ZATCA accepts XML, or PDF/A-3 with embedded XML, so one file can serve people and systems |
| Arabic language | Arabic text on the invoice; other languages may be added | A legal requirement for Saudi tax invoices |
| Standard tax invoice (B2B, B2G) | Simplified tax invoice (B2C) | |
|---|---|---|
| Buyer | Businesses and government | Consumers |
| ZATCA model | Clearance: ZATCA validates and stamps it before issue | Reporting: you issue it and report it within 24 hours |
| Shared with the buyer | Only after ZATCA clears it | Straight away |
| If it is not cleared or reported | Not a valid tax invoice | A reporting breach, with escalating penalties |
| Typical systems | ERP, finance and billing systems | POS, retail, e-commerce and apps |
| Violation | First detection | Repeat within 12 months |
|---|---|---|
| Failure to integrate by the mandated date | Warning, 30 days to correct | From SAR 10,000, up to SAR 50,000 |
| Failure to share invoices with ZATCA in the required format and periods | Warning, 30 days to correct | From SAR 5,000, up to SAR 40,000 |
| Deleting or amending an invoice after issue | Warning, 30 days to correct | From SAR 5,000, up to SAR 40,000 |
| Missing QR code, incomplete data fields or failure to store invoices as required | Warning, 60 days to correct | From SAR 1,000, up to SAR 40,000 |
A summary of ZATCA's violation classification as reported in 2024. Repeats are counted within 12 months and amounts escalate with each occurrence. Always confirm the current schedule with ZATCA.
Clients
A selection of the financial institutions and public bodies we deliver for in Saudi Arabia.
SIMAH needed enterprise-wide e-invoicing in line with ZATCA requirements, against an urgent six-day deadline. GoAgile built and deployed a custom platform that went live on schedule.
GoAgile delivered an enterprise-wide e-invoicing platform for us, integrating our full data pipeline with ZATCA's e-invoicing requirements. Facing an urgent six-day deadline, their team built and deployed a custom solution that went live on schedule — bringing us into full ZATCA compliance without disrupting operations.
Why GoAgile
Compliance work is judged on the day something fails. These are the habits that keep invoices flowing.
A verified ASP in the UAE and Oman, and a ZATCA e-invoicing solution provider in Saudi Arabia.
SIMAH needed enterprise-wide e-invoicing against an urgent deadline. We built and deployed a custom platform that went live on schedule.
Odoo, Oracle, SAP, Dynamics 365, Zoho and TallyPrime are our daily work, so the integration fits how your system really behaves.
Queues, retries, error dashboards and alerts, because clearance and ASP delivery put an authority in your billing path.
Bilingual templates, correct codes and layouts that your customers and each authority accept.
A NOC that raises a ticket at the first disruption, a high SLA and round-the-clock support.
More from GoAgile
Invoices, books and payments are one flow of money. Each service stands on its own and works better with the others.
Tell us where you operate and which systems issue your invoices. We will return an assessment with an approach, a cost range and a go-live date that beats your deadline.
Get an e-invoicing assessmentQuestions answered
Tell us the countries you invoice in and the systems that issue your invoices. We will respond with an assessment, not a brochure.
One accredited provider for Saudi Arabia, the UAE and Oman, with a NOC that watches your invoices around the clock.