Do I Need E-Invoicing If I Sell on WhatsApp? A FATOORA Guide for Sellers in 2027
If you're VAT-registered, Saudi e-invoicing applies on every sales channel. Find your FATOORA wave, simplified vs tax invoices and WhatsApp delivery.
Yes, if you are registered for VAT; the sales channel changes nothing, so a WhatsApp order needs an e-invoice issued from a system that meets the requirements of the Zakat, Tax and Customs Authority (ZATCA). In July 2026 ZATCA announced Wave 25 of FATOORA integration for businesses whose taxable revenue exceeded SAR 187,500 in any year from 2022 to 2025, with a deadline of 1 February 2027. WhatsApp is a way to deliver the invoice, not to issue it.
01Who has to use e-invoicing?
E-invoicing in Saudi Arabia is tied to VAT registration, not to where you sell. Whether the order comes from an online store, a WhatsApp chat or the till, the invoice must be electronic and compliant if you are registered.
- VAT-registered (mandatory above SAR 375,000 a year, or voluntary from SAR 187,500): e-invoicing is mandatory for you.
- Not VAT-registered: you do not need an electronic tax invoice, but the E-Commerce Law requires a detailed invoice for the consumer showing the full price, delivery fees and delivery date.
- Approaching SAR 375,000: set up a compliant invoicing system before you cross the threshold, not after.
Since Phase 1 (4 December 2021), VAT-registered businesses may not issue handwritten invoices or invoices made in text or image editors. An invoice designed in Word, or an image from an editing app, then sent on WhatsApp does not count as a compliant e-invoice.
02Phase 1 vs Phase 2: what is the difference?
| Item | Phase 1: Generation | Phase 2: Integration |
|---|---|---|
| Start | 4 December 2021 | In waves since 1 January 2023 |
| Who? | All VAT-registered businesses | Businesses ZATCA targets in each wave by revenue |
| Requirement | Issue and store the invoice electronically with a QR code | Connect your system to FATOORA and send invoices to ZATCA |
| System | An electronic solution that prevents tampering | A technically compliant, registered solution connected to the platform |
In short: Phase 1 applies to every registered business, and Phase 2 reaches you according to your wave. Each wave has a revenue threshold, and the threshold drops with every new wave until it reaches small businesses.
03Wave 25: are you in it?
On 24 July 2026 ZATCA announced Wave 25: it covers taxpayers whose taxable revenue exceeded SAR 187,500 in 2022, 2023, 2024 or 2025, and they must complete integration with FATOORA by 1 February 2027 at the latest. Wave 24 before it covered those above SAR 375,000, with a deadline of 30 June 2026.
- Review your taxable revenue for each year from 2022 to 2025 separately; exceeding the threshold in a single year is enough.
- Watch your email and your account on the ZATCA portal, as ZATCA notifies targeted businesses directly.
- Ask your invoicing software provider about its integration plan, Phase 2 registration and the timeline.
- Test the system at least a month before the deadline, especially invoices for orders that come from WhatsApp.
Source: ZATCA's announcement of Wave 25 (24 July 2026) and KPMG's tax alert, July 2026. ZATCA may announce later waves with lower thresholds.
04Simplified invoice or tax invoice?
| Item | Simplified tax invoice | Tax invoice |
|---|---|---|
| Customer | Individual consumer (B2C) | Business (B2B) |
| Buyer details | Usually not required | Business name, VAT number and address |
| In Phase 2 | Reported to ZATCA within 24 hours of issue | Cleared by ZATCA before it is shared with the buyer |
| How it is shared | Printed or electronic, by agreement with the customer | As XML, or PDF/A-3 with embedded XML |
| QR code | Mandatory | Required in Phase 2 |
Most WhatsApp orders come from individuals, so a simplified invoice is enough. But if a business customer asks for "an invoice in the company's name", ask for its VAT number and address before you issue it, because changing an invoice after it has been cleared requires a credit or debit note.
05Is it allowed to send the invoice on WhatsApp?
ZATCA does not require any particular app for delivering the invoice; what matters is that it is issued from a compliant solution in the required format. For consumers, a simplified invoice can be shared electronically by agreement, and WhatsApp is a practical way to do it: send the PDF generated by the system, or a link to it.
Do not send a screenshot of the invoice from your phone instead of the file, and do not edit any figure by hand after issue. Corrections are made with a credit or debit note from the same system.
06Ready-made templates for sending invoices on WhatsApp
Once 24 hours have passed since the customer's last message, you need a Meta-approved template to send the invoice. These are utility templates:
07Checklist before 1 February 2027
- Confirm: are you VAT-registered, and what was your taxable revenue in each year from 2022 to 2025?
- Choose invoicing software that states it is Phase 2 compliant, and ask for its integration plan.
- Use one source for orders: every WhatsApp order is logged in the system before its invoice is issued.
- Train your sales team to ask "individual or business?" before invoicing.
- Prepare WhatsApp templates for sending invoices and payment reminders, and get them approved early.
Modeer 360 brings WhatsApp orders into one inbox alongside the customer profile and sends invoice and reminder templates. For connecting your invoicing software, ask the Modeer 360 team about your specific program, or use a general integration via webhook, API, Zapier or Make.
This is a general summary, not legal or tax advice; check the official text on the ZATCA website or consult a qualified adviser.
Key takeaways
- E-invoicing is tied to VAT registration, not to the sales channel.
- Wave 25 covers anyone above SAR 187,500 in any year from 2022 to 2025, with a deadline of 1 February 2027.
- WhatsApp is a way to deliver the invoice; issuing must happen in a compliant system only.
- Ask "individual or business?" before issuing, so you choose a simplified or a tax invoice.
Frequently asked questions
Do I need an e-invoice if I am not VAT-registered?
You do not need an electronic tax invoice, but the E-Commerce Law requires a detailed invoice for the consumer when you sell online.
Is it acceptable to send the invoice to the customer on WhatsApp?
ZATCA does not specify an app for delivery. What matters is that the invoice is issued from a compliant solution; a simplified invoice is shared electronically by agreement with the customer, and a tax invoice as XML or PDF/A-3.
What is Wave 25?
The FATOORA integration wave ZATCA announced in July 2026 for businesses whose taxable revenue exceeded SAR 187,500 in any year from 2022 to 2025, with a deadline of 1 February 2027.
Is a photo of the invoice enough?
No. The invoice must be issued from a compliant electronic system; an edited image or an invoice made in a text editor does not count as compliant.
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