ZATCA E-Invoicing (Fatoora) QR Code Standards and TLV Base64 Encoding
The Zakat, Tax and Customs Authority (ZATCA) mandates that simplified tax invoices in Saudi Arabia must incorporate a standardized QR code formatted with Tag-Length-Value (TLV) encoding and converted to Base64.
Mandatory Phase 1 & 2 Tags
- Tag 1: Seller's Legal Name.
- Tag 2: Seller's 15-digit VAT Registration Number.
- Tag 3: Invoice Timestamp (ISO 8601 format: YYYY-MM-DDTHH:mm:ssZ).
- Tag 4: Invoice Total (including VAT).
- Tag 5: VAT Amount.
Frequently Asked Questions
TLV stands for Tag-Length-Value, an efficient binary packaging format required by ZATCA to encode invoice data before converting into a Base64 string for the QR code.
Yes, QR codes generated here adhere strictly to ZATCA Phase 1 and Phase 2 specifications and can be scanned by official verification apps.