ZATCA Phase 2 readiness: what must be verified

Confirm the obligation

• Retain the ZATCA wave notice and enforcement date.
• Confirm the taxpayer, VAT registration and production unit being onboarded.
• Complete the prescribed production cryptographic-stamp onboarding rather than reusing simulation credentials.

Classify the document before transmission

• Standard tax invoice: follow the clearance path before delivery to the buyer.
• Simplified tax invoice: follow the applicable reporting path and deadline.
• Advance-payment tax invoices (type 386) must be referenced when their full or partial amount is applied to the final invoice.
• Credit and debit notes must reference and explain the affected transaction.
• Do not infer B2B/B2C treatment from invoice value or a customer's display name; use tax identity and transaction facts.

Preserve technical and accounting evidence

• Human-readable invoice and the exact XML transmitted.
• UUID, invoice counter, previous-invoice hash and cryptographic data.
• ZATCA request and response identifiers, status, warnings and errors.
• A link from the fiscal document to the journal entry without letting appearance settings alter fiscal data.

Operational controls

Retries must be idempotent. A timeout is not proof of rejection: preserve and retry the exact signed document. Keep validation-rejected evidence; after correction, link any replacement carrying its new UUID and ICV. Stop issuance when required identity or tax fields are missing, and route warnings and rejected documents to review.