Billing and stock rules in Saudi Arabia
Across Saudi Arabia, VAT is 15% and ZATCA runs both tax collection and FATOORA e-invoicing. Businesses join phase 2 in waves; wave 25 takes in those with VAT-subject revenue above SAR 187,500 in any year from 2022 to 2025, and its integration deadline is 1 February 2027. Phase 2 invoices are UBL XML files with a cryptographic stamp and QR code, B2B invoices are cleared in real time, and simplified invoices are reported within 24 hours. Arabic is required on tax invoices, and excise applies to some goods such as sweetened and energy drinks.