In one sentenceA standard XML format for exchanging business documents, adopted by ZATCA as the mandatory structure for the e-invoice in the second phase.
Simply put
The invoice you see printed has another version, an XML file with ordered fields; that is the version sent to the FATOORA platform and stamped.
Systems read this format automatically, so the accountant does not deal with it directly except when tracing why an invoice was rejected.
Example
When a store's system is connected to the FATOORA platform, the system converts every invoice into an XML file in UBL 2.1 format containing the seller, buyer, line items, and VAT, then stamps it and sends it.
Don't confuse it with
QR codeThe QR code is a summary printed on paper; the UBL file is the complete e-invoice.