Regulatory updates - Saudi Arabia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
ZATCA extends the exemption of fines initiative
ZATCA announced an extension of the exemption of fines initiative till end of June 2026
ZATCA establishes criteria for wave 24 taxpayers of the Integration Phase
ZATCA determined the criteria for taxpayers who must adhere to the “Integration Phase” of the e-invoicing obligation no later than June 30, 2026.
ZATCA announces taxpayer wave 23 of the integration phase
Taxpayers included in the twenty-third wave must issue e-invoices and integrate with the FATOORA platform by March 31, 2026.
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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Fulfil the ZATCA e-invoicing mandate with Pagero
Visit our solution page to find out more about how you can comply with the ZATCA e-invoicing mandate by connecting to the Pagero Network.