Regulatory updates - Saudi Arabia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
ZATCA announces taxpayer wave 22 of the Integration Phase
Taxpayers included in the twenty-second wave must issue e-invoices and integrate with the FATOORA platform by December 31, 2025.
ZATCA announces wave 21 of the Integration Phase
Taxpayers in the 21st wave of the e-invoicing mandate Phase 2 must integrate with the FATOORA platform no later than November 30, 2025.
ZATCA defines criteria for taxpayer wave 20 obliged to comply with Phase 2 e-invoicing requirements
Taxpayers in scope must comply with Phase 2 of the e-invoicing mandate by integrating with the national e-invoicing system (FATOORA) by 31 October 2025.
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
Contact us
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.
Stay up-to-date with our Compliance Monitor
