ZATCA updates

ZATCA Urges Establishments Subject to Excise Tax to File Their Returns for July and August 2026

The filing deadline is 30 September 2026. Late filing carries a fine of 5% to 25% of the tax due.

Source: Zakat, Tax and Customs Authority

ZATCA Urges Establishments to Submit VAT Returns for August 2026

The filing deadline is 30 September 2026. Late filing carries a fine of 5% to 25% of the tax due.

Source: Zakat, Tax and Customs Authority

ZATCA publishes an updated glossary of zakat, tax and customs terminology

A four-language reference to some 340 terms as they appear in the laws and regulations. It changes no obligation and no date, but it settles how a term is written — «الفوترة الإلكترونية», «الفاتورة الضريبية المبسطة», «الإشعارات الدائنة والمدينة». We have gone through its e-invoicing terms, and three words that are read wrongly.

Source: Zakat, Tax and Customs Authority

ZATCA Urges Establishments to Submit VAT Returns for July 2026

The filing deadline is 31 August 2026. Late filing carries a fine of 5% to 25% of the tax due.

Source: Zakat, Tax and Customs Authority

What is the Integration Phase, and how do you know your wave?

ZATCA applies Phase 2 of e-invoicing (the Integration Phase) in waves, notifying the taxpayers in each wave at least six months before their compliance date through official notice. If you have received ZATCA’s notice, your date is stated in it; if not yet, the announced criterion is taxable revenue. Either way, integrating early in a sandbox turns compliance day into a formality rather than a project.

ZATCA Determines the Criteria for Selecting the Targeted Taxpayers in Wave 25 for “Integration Phase” of E-invoicing

Wave 25 covers taxpayers whose VAT-subject revenue exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. Integration with the Fatoora platform begins 1 February 2027.

Source: Zakat, Tax and Customs Authority

ZATCA Urges Businesses to Submit VAT Returns for June and Q2 2026

The filing deadline is 31 July 2026. Late filing carries a fine of 5% to 25% of the tax due.

Source: Zakat, Tax and Customs Authority
Zakat, Tax and Customs AuthorityFatooraCompatible with ZATCA Phase 2
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