أعطِ وكيل البرمجة الذكي ضوابطَ كنت تتمنى وجودها أصلاً.

---
name: zatca-phase2
description: ZATCA Phase 2 e-invoicing rules for Saudi Arabia
version: 0.4.2
status: reviewed
last_verified: 2026-03-18
---

# ZATCA Phase 2

> This is engineering guidance, not legal advice. Verify every
> rule against the official ZATCA documentation linked in /sources.

## When this applies

You are working on a product that issues invoices to Saudi customers
and is using **Node.js** as the backend stack.

## Non-negotiables

- Every B2B invoice must be cleared with ZATCA **before** being
  delivered to the buyer.
- Every B2C invoice must be reported within **24 hours** of issuance.
- Every invoice XML must include a cryptographic stamp derived from
  the taxpayer's CSID certificate.

## Your stack specifics

```ts
// Use the UBL builder — don't hand-roll the XML.
import { buildInvoiceXML, stamp } from "@zatca/ubl";
```

See references/invoice-b2c.xml for a full sample.