Regulatory updates - Saudi Arabia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Eighteenth wave of the taxpayers in scope of Phase 2 of mandatory e-invoicing announced
All taxpayers from the eighteenth wave of the Phase 2 of e-invoicing mandate, are obliged to issue e-invoices and integrate with FATOORA platform by 31 August 2025
ZATCA announced the seventeenth wave of taxpayers required to comply with Phase 2 of the e-invoicing mandate
Taxpayers in scope must integrate with the FATOORA platform by 31 July 2025 to comply with the e-invoicing mandate Phase 2.
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.
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
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.
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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