E-invoicing phase 1 (Generation)
In one sentenceThe first phase of e-invoicing, in which the business issues and stores its invoices from a compliant electronic system with the required fields and a QR code, without connecting to ZATCA.
Simply put
What this phase requires is electronic issuance: a system that generates the invoice with its required fields, puts a QR code on the simplified invoice, and prevents tampering with it after issuance.
Invoices are not sent to ZATCA in this phase; that comes in the second phase.
Example
A pharmacy issues its invoices from a POS system that prints a QR code and keeps an electronic copy of every invoice, without yet sending them to the FATOORA platform.
Don't confuse it with
E-invoicing phase 2 (Integration)The first phase is issuance and storage only; the second is connection to the platform with clearance or reporting.