The FATOORAH project is considered as one of the most important projects being implemented in the Kingdom and it is expected to produce a major positive impact on the Saudi economy. E-invoicing (FATOORAH) Implementation Phases Phase 1 (Generation Phase), starting from December 4, 2021 Phase 2 (Integration Phase), starting from January 1, 2023 and implemented in phases E-invoicing (FATOORAH) Implementation Obligations 3 steps for the first phase, starting December 4, 2021 Stop issuing handwritten invoices Use a compliant e-invoicing system that meets ZATCA requirements Ensure that all the requirements of the tax invoice and the additional required fields are included