Start with your business status and requirements, not the phrase “supports e-invoicing.” Questions differ by invoice type, phase, notice and integration. Review current ZATCA material and obtain specialist advice where needed.
Define the scope
- Which invoice and note types does the business issue?
- Which VAT number, branches, systems and points of sale are involved?
- Which phase, wave and applicable date apply to the business?
- Where is an invoice created and who reviews, cancels or corrects it?
- What retention, access and continuity requirements apply?
- Is another integration, device or provider part of the workflow?
Ask for evidence by area
| Area | Demonstration question | Required evidence |
|---|---|---|
| Data | Are required fields present for the actual case? | Test invoice and source of each field |
| Sequence and correction | How are notes, errors and cancellation handled? | Complete scenario and audit trail |
| Security | How are relevant technical requirements applied? | Scope document and evidenced settings |
| Integration | What is sent, received and done on failure? | Test or integration contract and recovery plan |
| Retention | How is an invoice and reference retrieved? | Search, export and retention policy |
| Responsibility | Who configures, monitors and supports it? | Written responsibility matrix |
Review official sources
- ZATCA's definition of e-invoicing and its phases.
- The ZATCA e-invoice specifications page, data dictionary and published XML standard.
- Current detailed technical guidance, resolutions and versions applying to the case.
- The business's wave or requirement notice where available.
Official specifications page: https://zatca.gov.sa/en/E-Invoicing/SystemsDevelopers/Pages/E-Invoice-specifications.aspx
Record the result
Distinguish “shown in test,” “documented for scope,” “depends on another party” and “not confirmed.” Attach source date and version because requirements can change and an old guide or generic example is insufficient.
Mentioning e-invoicing on a website or in a demo does not mean ZATCA certification or readiness for every phase or business. Do not decide before verifying current scope with specific official evidence.