Saudi Arabia’s electronic invoicing programme has converted tax invoicing from a document-generation task into a regulated, API-mediated financial process. For enterprises running Oracle ERP, compliance therefore depends on more than producing a valid invoice: data must be transformed into the prescribed XML structure, validated against business rules, secured with approved credentials, submitted to the FATOORA platform within the applicable clearance or reporting model, reconciled with the ERP ledger, and retained with auditable evidence. This review examines how a cloud-native architecture can integrate Oracle ERP, ZATCA interfaces and automated financial controls while supporting the Kingdom’s wider digital transformation agenda. Evidence published between 2020 and 2025 is synthesised across electronic invoicing, cloud ERP, API security, continuous auditing, digital tax administration and Saudi regulatory guidance. The review develops an architecture organised around transaction capture, canonical data mapping, validation, security, API orchestration, response handling, immutable evidence, reconciliation and control monitoring. It argues that compliance reliability is improved when ZATCA rules are treated as executable control requirements rather than downstream reporting checks. The proposed model separates enterprise accounting logic from regulatory integration, supports resilient retries without duplicate submission, and creates traceable links between source transactions, signed XML, platform responses and accounting entries. The paper concludes that cloud-native integration can strengthen compliance, scalability and auditability, but only where enterprises govern master data, credentials, exception handling, segregation of duties and change management as tightly as the integration code itself.