Regulatory 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.
October 7 2024

ZATCA releases requirements for the sixteenth wave of taxpayers

Taxpayers in scope must comply with the Saudi Integration Phase of the e-invoicing obligation by 30 June 2025.

September 3 2024

ZATCA establishes criteria for taxpayers to comply with Phase 2 fifteenth wave

Taxpayers in the scope should comply with the Integration Phase requirements no later than 31 May 2025

August 29 2024

ZATCA announces proposed VAT Implementation Regulations amendments

ZATCA has proposed amendments to the VAT law, now open for public consultation. These revisions affect numerous articles and sub-provisions, aiming to offer distinct benefits to taxpayers in the Kingdom.

July 30 2024

ZATCA announced the fourteenth wave of the Integration Phase

ZATCA determined the criteria for taxpayers who must adhere to the “Integration Phase” of the   e-invoicing obligation from 1 February 2025. 

July 9 2024

ZATCA further expands the scope of taxpayers to comply with Phase 2

On 28 June 2024, ZATCA announced the threshold for the thirteenth wave of taxpayers required to comply with Phase 2 requirements from 1 January 2025.

July 2 2024

ZATCA extends the grace period for fines and penalties related to e-invoicing violations

ZATCA has extended its fines and penalties exemption until the end of 2024. Taxpayers must register, submit unfiled returns, and pay principal tax debts to benefit from this initiative.

May 30 2024

ZATCA unveils the threshold for the e-invoicing mandate twelfth wave

ZATCA published the criteria for the taxpayers who must comply with the Integration Phase requirements as of 1 December 2024.

May 2 2024

ZATCA further extends the scope of taxpayers required to comply with Phase 2

ZATCA has announced the threshold for the eleventh wave of taxpayers required to comply with the upcoming e-invoicing obligation in KSA as of 1 November 2024.

April 3 2024

ZATCA publishes criteria for the upcoming tenth wave of the Integration Phase

Phase 2 requirements continue to encompass more taxpayers who must comply with the regulations integrating their e-invoicing solution with the FATOORA platform.

February 8 2024

ZATCA announcement as wave 4 approaches the end

The Zakat, Tax, and Customs Authority (ZATCA) has recently published a message to market participants, mainly service providers, about the continued participation and compliance with e-invoicing requirements, as the fourth phase is ending.

Country Specifications

E-Invoicing/CTC Model:

– Pre-clearance for standard tax invoices 

– RTIR (within 24 hours) for simplified tax invoices

Mandatory Infrastructure:

ZATCA

Mandatory Format:

UBL 2.1 KSA or Hybrid

Mandatory for Issuing:

Residents that fall under the roll-out

Mandatory for Receiving:

Residents that fall under the roll-out

eSignature:

Required

Archiving Period:

– Movable property: 6 years (standard assets)

– Immovable property: 11 years (moveable and intangible capital assets)

– Retention period for other than regular invoices or invoices related to immovable property: 15 years (real estate)

Archiving Abroad:

Not allowed

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