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.
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.

January 2 2024

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

To help taxpayers mitigate the impact of the COVID-19 pandemic, ZATCA has prolonged penalty exemptions for an additional 6 months.

November 20 2023

ZATCA announces ninth wave of taxpayers to comply with Phase 2 requirements

Zakat, Tax and Customs Authority has determined the criteria for selecting the targeted taxpayers in the ninth wave for the “Integration Phase” of e-invoicing.

August 24 2023

ZATCA establishes criteria for entities to comply with Phase 2 eighth wave

The Kingdom of Saudi Arabia has further expanded the requirements for taxpayers to adhere to the obligatory issuance of electronic invoices and integration to the FATOORA platform. 

August 8 2023

ZATCA continues to expand the scope of taxpayers required to comply with Phase 2

On 28 July 2023, ZATCA announced the threshold for the seventh wave of taxpayers required to comply with the upcoming e-invoicing obligation in KSA from 1 February 2024.

June 28 2023

ZATCA announces sixth wave of taxpayers required to comply with e-invoicing mandate

On 16 June 2023, ZATCA announced the threshold for taxpayers required to comply with Phase 2 of the e-invoicing mandate in KSA from 1 January 2024.

May 30 2023

ZATCA extends the scope of taxpayers to participate in Phase 2 once more

On 26 May 2023, ZATCA announced that the criteria for taxpayers required to comply with the Integration Phase requirements from 1 December 2023 have been established. 

May 3 2023

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

On 28 April 2023, ZATCA announced that the criteria for taxpayers required to comply with the Integration Phase requirements from 1 November 2023 have been established.

April 19 2023

KSA announces amendments pertinent to e-invoicing regulations

The Kingdom of Saudi Arabia is considering implementing specific changes in the realm of the e-invoicing regulations in the jurisdiction. They have announced their intent, welcoming public opinion at the same time.

March 27 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.

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

Regulatory overview

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