Regulatory updates - Saudi Arabia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
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.
ZATCA announces extension to grace period for e-invoicing fines and penalties
ZATCA has again extended the period for which taxpayers can be exempted from fines and penalties. The extension will last until June 30, 2025. Taxpayers must register, submit unified returns, and pay principal tax debts to benefit from the exemption.
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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