{"id":4378,"date":"2026-04-15T11:58:09","date_gmt":"2026-04-15T08:58:09","guid":{"rendered":"https:\/\/ezintegrated.com\/?p=4378"},"modified":"2026-04-15T11:58:10","modified_gmt":"2026-04-15T08:58:10","slug":"invoice-review-2","status":"publish","type":"post","link":"https:\/\/ezintegrated.com\/en\/invoice-review-2\/","title":{"rendered":"How do you review the electronic invoice in the first and second stages?"},"content":{"rendered":"\n

Before any electronic invoice is officially finalized, it goes through a critical and decisive stage known as the review phase. While it may seem simple at first glance, this step serves as the final line of defense to ensure data accuracy, correct values, the integrity of the digital signature, and full compliance with Saudi Arabia\u2019s e-invoicing regulations.<\/p>\n\n\n\n

Whether you are operating under Phase One (Generation & Storage) or Phase Two (Integration & Clearance), mastering the invoice review process is no longer optional\u2014it is essential to avoid rejections on the Fatoora platform and to maintain full compliance with the regulations set by the Zakat, Tax and Customs Authority (ZATCA), without exposing your business to operational risks.<\/p>\n\n\n\n

In this article, we will walk you through a practical and in-depth overview of how to review electronic invoices across both phases. We will also highlight how the digital invoicing solutions provided by EZ Integrated enable businesses to perform this process with precision and efficiency, within a secure, fully integrated, and compliant environment.<\/p>\n\n\n\n

What Is E-Invoice Review and Why Is It Important?<\/strong><\/h3>\n\n\n\n

E-Invoice Review is the process of verifying an electronic invoice before or after issuance to ensure it meets all technical and regulatory requirements of e-invoicing in Saudi Arabia.<\/p>\n\n\n\n

It involves checking mandatory fields, file formats such as XML or PDF\/A-3, tax percentage, and digital signature validation in the second phase.<\/p>\n\n\n\n

This step protects data accuracy, prevents rejected invoices, and ensures full compliance with the ZATCA e-invoicing framework.<\/p>\n\n\n\n

It also strengthens trust between supplier and buyer by allowing quick verification through a QR Code or the official platform.<\/p>\n\n\n\n

E-Invoice Review in the First Phase (Generation and Storage)<\/strong><\/h3>\n\n\n\n

The first phase of Saudi e-invoicing, known as the Generation Phase, focuses on creating invoices locally and validating their details before sharing them with customers.<\/p>\n\n\n\n

The E-Invoice Review process in this phase includes:<\/strong><\/p>\n\n\n\n

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  1. Creating the invoice using a ZATCA-compliant invoicing system.<\/li>\n<\/ol>\n\n\n\n
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    1. Verifying mandatory fields such as tax number, date, and totals before and after VAT.<\/li>\n<\/ol>\n\n\n\n
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      1. Reviewing the invoice format in XML or PDF\/A-3.<\/li>\n<\/ol>\n\n\n\n
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        1. Checking the embedded QR Code in simplified invoices for validity.<\/li>\n<\/ol>\n\n\n\n
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          1. Storing or sending the invoice electronically according to requirements.<\/li>\n<\/ol>\n\n\n\n

            These steps help businesses correct errors early, ensuring readiness for the Integration Phase, where direct connection with the FATOORA portal becomes mandatory.<\/p>\n\n\n\n

            Also read: E Invoice Management in Saudi Arabia, A Startup\u2019s First-Year Story<\/a><\/strong><\/p>\n\n\n\n

            E-Invoice Review in the Second Phase (Integration and Compliance)<\/strong><\/h3>\n\n\n\n

            In the second phase, called the Integration Phase, the process reaches a higher level of automation and accuracy.<\/p>\n\n\n\n

            The invoicing system connects directly with the FATOORA portal under ZATCA supervision.<\/p>\n\n\n\n

            The E-Invoice Review takes place in two main stages:<\/strong><\/p>\n\n\n\n

            1. Pre-submission E-Invoice Review<\/p>\n\n\n\n