Distributors and trade channels in Makkah
Makkah distributors follow ZATCA rules. VAT is 15%. Under FATOORA phase 2, invoices need UBL XML, a cryptographic stamp and a QR code. Sales to VAT-registered buyers are cleared in real time, and simplified invoices to small bakalas are reported within 24 hours. A distributor lands in wave 25 if its VAT-subject revenue passed SAR 187,500 in any one year between 2022 and 2025, and must integrate by 1 February 2027. SalesMake invoices and receipts show the Arabic fields ZATCA requires. Non-Muslims cannot enter the city, so our consultants hold workshops in Jeddah or online.