VAT registration or trading alone, without a fixed establishment, usually keeps you outside Saudi Arabia's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

With no establishment and no registration or trade in Saudi Arabia, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Saudi Arabia.

As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate is already in force (since your Fatoora integration wave); if your VAT-subject revenue exceeded SAR 187,500 in any of 2022–2025 you must integrate with Fatoora by 1 Feb 2027 (Wave 25). Set up your platform/format and test before you rely on it.

Saudi Arabia imposes no buyer-side receiving obligation in the Peppol sense – you will receive cleared e-invoices (XML or PDF/A-3) directly from your suppliers. Make sure your AP process can consume them.