ZATCA Phase 2 is now a buyer’s problem: input VAT denied on non-cleared invoices
- ZATCA’s E-Invoicing Implementation Resolution makes clearance a condition of deduction: to claim input tax, the electronic invoice must be cleared by or reported to ZATCA under the Integration Phase (Governor Decision No. 62738 of 23/11/1443H, Clause First(3)).
- A supplier that fails to clear an invoice can therefore cost the buyer its input VAT — supplier non-compliance becomes your cost.
A general briefing on the law as it stood on 28 September 2026. It is not advice on your facts: the position for a given entity depends on its figures.
https://taxai.agency/insights/zatca-phase-2-input-vat-non-cleared-invoices