Regulatory updates - Saudi Arabia
ZATCA announces taxpayer wave 25 required to integrate with the Fatoora system
On July 24, 2026, ZATCA (the Zakat, Tax and Customs Authority of Saudi Arabia) defined the criteria for wave 25 of taxpayers required to integrate with the national e-invoicing platform, Fatoora. Taxpayers in scope must integrate with the Fatoora system no later than February 1, 2027.
Compliance Alert – ZATCA extends the exemption of fines initiative
On January 1, 2026, ZATCA announced a six-month extension of its penalty exemption initiative, now valid until the end of June 2026. This gives businesses more time to complete E-Invoicing integration as the taxpayer wave rollout continues.
ZATCA extends the exemption of fines initiative
ZATCA announced an extension of the exemption of fines initiative till end of June 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 in roll-out
Mandatory for Receiving:
Residents that fall in roll-out
eSignature:
Required
Archiving Period:
-Movable property: 6 years - Immovable property: 15 years - The retention period for other than regular invoices or invoices related to immovable property (if existing): 11 years
Archiving Abroad:
Not allowed
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