ZATCA’s guideline gives clear steps for failures. If ZATCA’s servers are down, keep retrying, and for B2B invoices you may share the uncleared invoice and clear it once ZATCA responds. If your internet fails, report simplified invoices within 24 hours of reconnecting, and notify ZATCA through its form if you cannot. If your device breaks, notify ZATCA, issue invoices manually, then generate and report the e-invoices with the transaction date once fixed. Uncleared or manual invoices are not eligible for VAT deduction until a compliant invoice is issued.
The failure scenarios at a glance
| Situation | Example | What to do |
|---|---|---|
| Accepted | Fully compliant invoice | Nothing |
| Accepted with warnings | Minor issue, e.g. missing building number | Fix the cause before the next invoice |
| Rejected | Missing mandatory fields, wrong VAT values | Correct and resubmit as a new document |
| ZATCA overloaded | Too many requests | Keep resubmitting until ZATCA responds |
| ZATCA servers down | Platform outage | Share the invoice, resubmit once ZATCA is back |
| No internet at your site | Connectivity outage | Notify ZATCA, share the invoice, resubmit when fixed |
| No electricity or broken device | Hardware failure, cyber attack | Notify ZATCA, continue business, regenerate once fixed |
When ZATCA is down
- Simplified invoices (B2C): issue the invoice to the customer, keep evidence of your attempts, and keep trying to report it at regular intervals until it succeeds. The 24-hour reporting window applies.
- Tax invoices (B2B): retry clearance for a few minutes. If ZATCA stays unresponsive, you may share the uncleared invoice, keep records, and keep retrying (around every 15 minutes in ZATCA’s example). Once cleared, share the cleared invoice with the buyer. ZATCA knows when its own servers are down, so you don’t need to notify it in that case.
When your internet fails
- B2C: you have 24 hours to report each simplified invoice. If you can’t report within 24 hours, notify ZATCA through its dedicated form, then report immediately when you’re back online and tell ZATCA it’s resolved.
- B2B: a tax invoice may be issued up to 15 days after the end of the month of supply. If the outage is longer, notify ZATCA, share the uncleared invoice with the buyer, and clear it as soon as you reconnect.
When your device or system breaks
- Notify ZATCA immediately through its form.
- Contact your solution provider.
- Continue business: issue invoices manually and keep records of every transaction.
- When fixed, notify ZATCA that the issue is resolved.
- Generate the e-invoices with the original transaction dates and clear or report them immediately.
- Share the compliant e-invoices with buyers.
ZATCA notes that taxpayers who report failures frequently or for long periods will be investigated individually.
VAT deduction during failures
ZATCA states that an uncleared or manual invoice is treated as a VAT invoice until the compliant invoice is issued, but uncleared or manual invoices are not eligible for VAT deduction. Your B2B customers need the cleared invoice to recover their input VAT, so clear invoices as soon as possible.
ZATCA API responses
| Code | Meaning | Action |
|---|---|---|
| 200 | Successful | None |
| 202 | Successful with warnings | Fix the warnings soon; they may become rejections |
| 303 | Clearance switched off | Submit via reporting |
| 400 | Rejected | Read the message, correct and resubmit |
| 401 | Unauthorized | Check the certificate and secret |
| 413 | Payload too large (about 10 MB limit) | Resend a smaller invoice |
| 429 | Too many requests | Resend |
| 500, 503, 504 | Server error, unavailable or timeout | Resend |
ZATCA does not allow the same document to be submitted twice.
LUBA ERP keeps invoices "pending clearance" and retries automatically, shows ZATCA’s messages on the invoice, and never reuses a rejected document’s counter. See LUBA ERP ZATCA e-invoicing software or go back to the ZATCA e-invoicing rules guide.
Sources
Frequently asked questions
What should I do if ZATCA’s Fatoora platform is down?
Keep retrying. For simplified invoices, give the customer the invoice and report it as soon as ZATCA responds. For tax invoices, you may share the uncleared invoice and clear it once ZATCA is back; you don’t need to notify ZATCA about its own outage.
What if I cannot report a simplified invoice within 24 hours?
Notify ZATCA through its dedicated form, report the invoice immediately once you’re connected, and inform ZATCA that the issue is resolved.
My invoicing device is broken. Can I issue manual invoices?
Yes, temporarily. Notify ZATCA, issue manual invoices and keep records, then generate and clear or report the e-invoices with the original transaction dates once the device is fixed.
Can my customer deduct VAT on an uncleared invoice?
No. ZATCA states that uncleared or manual invoices are not eligible for VAT deduction until the compliant e-invoice is issued.
What does response code 202 from ZATCA mean?
The invoice was accepted with warnings. It is valid, but you should fix the cause quickly because warnings may become rejections in the future.
What is the maximum invoice size for ZATCA?
About 10 MB. Larger documents return error 413 and must be resent smaller.
Can I submit the same invoice to ZATCA twice?
No. ZATCA does not allow the same document to be submitted twice. A rejected invoice is fixed and submitted as a new document.
