E-invoicing (Fatoorah) is Saudi Arabia's mandatory electronic invoicing system implemented by ZATCA in two phases. Phase 1 (December 2021) required all VAT-registered businesses to issue and store invoices in electronic format. Phase 2 (from January 2023 onwards in waves) requires integration of business ERP/billing systems with ZATCA's platform for real-time invoice sharing and validation. E-invoices must include mandatory fields such as QR codes, seller details, buyer details, VAT amount and item descriptions. Non-compliance with Fatoorah requirements attracts significant ZATCA penalties. Inclusive Solutions advises on Fatoorah compliance as part of its business setup services.