E-invoicing (Fatoora) transforms the management of invoices, credit notes, and debit notes through the introduction of electronic formats, replacing conventional paper-based procedures. In Saudi Arabia, this transition unfolds in two stages. The initial phase requires the electronic creation and storage of invoices, eliminating the need for manual generation. The second phase involves integrating with the ZATCA E Invoicing Solution to ensure real-time validation of invoice data. E-invoicing serves as a catalyst for digital transformation in tax administration, providing tax authorities with extensive visibility and facilitating data-driven examination and the preparation of prefilled VAT returns.