Stay informed on the latest ZATCA tax, VAT, excise tax, and e-invoicing requirements affecting businesses in Saudi Arabia. This update highlights key compliance deadlines, filing requirements, penalties, and the latest developments businesses need to monitor.
What’s Covered in This Update?
E-Invoicing Integration – Wave 25
- ZATCA has announced Wave 25 of the E-Invoicing Integration Phase, targeting VAT taxpayers with taxable revenues exceeding SAR 187,500 during 2022–2025.
- Businesses falling within the criteria must integrate their e-invoicing systems with ZATCA’s Fatoora platform by 1 February 2027 and ensure compliance with the prescribed requirements.
VAT Returns – June & Q2 2026
Businesses were required to file their June or Q2 2026 VAT returns by 31 July 2026.
- Annual supplies above SAR 40 million: Monthly VAT filing applies.
- Annual supplies of SAR 40 million or less: Quarterly VAT filing applies.
- Late filing penalties may range from 5% to 25% of the tax required to be declared.
Timely filing and payment remain essential to avoid unnecessary penalties and compliance exposure.
Excise Tax Returns – May & June 2026
- Businesses subject to Excise Tax were required to submit their May and June 2026 returns by 31 July 2026.
- Late filing penalties range from 5% to 25%, while late payment may attract a 5% penalty for each month or part thereof until the outstanding tax is settled.
- The requirements apply to specified excise goods, including tobacco and derivatives, energy drinks, and sweetened beverages.
Download the complete publication to explore the latest ZATCA tax and e-invoicing updates.
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