One retail stack for Makkah
Stores in Makkah follow the same Saudi tax rules as the rest of the Kingdom: VAT at 15%, reported to ZATCA. Under FATOORA phase 2, invoices are produced in UBL XML with a cryptographic stamp and QR code, B2B invoices are cleared in real time and simplified invoices, including till receipts, are reported within 24 hours. That reporting has to keep pace with peak-season volumes. Wave 25 covers businesses with VAT-subject revenue above SAR 187,500 in any year from 2022 to 2025, with integration due by 1 February 2027. Every Makkah receipt also prints the Arabic fields that ZATCA asks for.