Compliance updates - Saudi Arabia

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Saudi Arabia.
27 March 2023

ZATCA further extends the scope of taxpayers for Phase 2 third wave

On 24 March 2023, ZATCA announced that the criteria for taxpayers required to comply with the Integration Phase requirements from 1 October 2023 have been established.

11 January 2023

ZATCA announces taxpayers in the scope for Phase 2 second wave

The criteria for the taxpayers that must comply with the Integration Phase requirements from 1 July 2023 has been determined.

1 December 2022

ZATCA extends the exemption period for tax-related penalties

To further help businesses mitigate the impact of the COVID-19 pandemic, ZATCA has prolonged the tax-related exemption from widescale of penalties and fines for an additional 6 months.

1 September 2022

ZATCA launches E-Invoicing Subsidy Program

To ensure a successful implementation of e-invoicing requirements and to support the targeted taxpayers, ZATCA has initiated subsidizing e-invoicing solutions acquired by taxpayers and purchased after 4 December 2020 for VAT-registered taxpayers with an annual turnover of less than SAR 3 million (ca. EUR 800 000).

5 July 2022

Latest releases and announcements from ZATCA

E-invoicing continues to make strides in Saudi Arabia. In a significant step towards digital transformation in the region, ZATCA has recently launched several important updates for taxpayers.

27 June 2022

ZATCA has defined taxpayers required to comply with Phase 2 requirements as of 1 January 2023

ZATCA announced the criteria, based on which the taxpayers have been defined to comply with Phase 2 requirements of their e-invoicing mandate. The taxpayers falling within the thresholds will receive a corresponding notice from ZATCA.

3 June 2022

ZATCA exempts taxpayers from widescale fines and financial penalties

To help businesses mitigate the economic impact of the global COVID-19 pandemic, ZATCA has announced a tax-related exemption from financial penalties for a six months period.

1 June 2022

ZATCA announces new proposals and a testing environment for e-invoicing

With the kick-off of phase 2 approaching, ZATCA has updated the supporting documents for the e-invoicing regulations. More information is now given for some control requirements, technical specifications and procedural rules necessary to implement the provisions of the mandate.

31 January 2022

ZATCA published a new decision that reclassifies VAT-related violations and penalties

The decision entitles new classifications with clear examples of how the penalties would be imposed for some violations of VAT law and e-invoicing rules.

18 November 2021

ZATCA approved the amendments to the VAT executive regulations

The amendments were made effective by Cabinet Resolution No. (570) and will be enforced as of 4 December 2021. Few changes have been made to the draft version that went for public consultation earlier in October this year.

Country Specifications

E-Invoicing/CTC Model:

Clearance from 1 January 2023

Mandatory Infrastructure:


Mandatory Format:

– 4 December 2021: any structured format;

– 1 January 2023: UBL 2.1 KSA or Hybrid

Mandatory for Issuing:

All residents

Mandatory for Receiving:

All residents



Archiving Period:

– 6 years (standard assets)

– 11 years (moveable and intangible capital assets)

– 15 years (real estate)

Archiving Abroad:

In principle, not allowed

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