Tag: Zakat, Tax and Customs Authority

Zakat, Tax and Customs Authority: Decision 238/99/1448 Implementing the Twenty-fifth Phase for Integrating Electronic Invoicing Systems

Post author By Decree
Post date 20 July 2026

The Governor of the Zakat, Tax, and Customs Authority,

based on the powers entrusted to him by law,

after perusal of the Electronic Invoicing Regulation issued by the board of directors of the authority Decision 2-6-20 dated 4 Rabi Al-Thani 1442 [18 November 2020],
based on article 6(a) of the mentioned regulation,

and after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 [27 May 2021] and its amendments, including the approval of the controls, requirements, technical specifications, and procedural rules necessary to implement the provisions of the Electronic Invoicing Regulation,

hereby decides

First

Taking into account the provisions of the commitment decisions to link the electronic invoicing systems previously issued by the authority, all persons registered with the authority for value-added tax purposes before the date of entry into force of this decision whose revenues exceed 187,500 (one hundred and eighty-seven thousand and five hundred) Saudi Riyals, and who are subject to the electronic invoicing regulation, shall commit to linking their electronic invoicing systems, sending electronic invoices and electronic notices, and sharing their data with the authority—as phase 25 of linking electronic invoicing systems with the systems of the authority—as of 1 February 2027.

Second

The authority shall notify persons who meet the criteria stipulated in clause First of this decision using the means of communication approved by the authority within the specified time period.

Third

This decision must be communicated to those required to implement it, and comes into force on the date of its publication in the official gazette.

May Allah provide success.

Governor
Suhail bin Mohammed Abanmi

Issued on: 7 Safar 1448
Corresponding to: 21 July 2026

Published in Umm Al-Qura 5174 issued on 24 July 2026.

Tags Zakat, Tax and Customs Authority

Ministerial Decision

Zakat, Tax and Customs Authority: Decision 13-99-1448 Approving the Amendment to the Controls Governing Customs Procedures and the Rules of Bonded Warehouses

Post author By Decree
Post date 17 June 2026

Arabic

The Governor of the Zakat, Tax, and Customs Authority,

based on the powers entrusted to him by law,

in pursuance of the interest of work,

after perusal of the Unified Customs Law of the Cooperation Council for the Arab States of the Gulf issued by Royal Decree D/41 dated 3 Dhu Al-Qa’dah 1423 [6 January 2003] and its executive regulation,

and based on the powers entrusted to the director general by the Unified Customs Law and its executive regulation relating to the issuance of requirements, instructions, and controls for a number of customs procedures and the determination of rules and conditions relating to the deposit of goods in warehouses,

after perusal of the Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [6 December 2023], Approving the Controls Regulating Customs Procedures,

and Administrative Decision 28918 dated 25 Jumada Al-Awwal 1445 [9 December 2023], Approving the Rules of Bonded Warehouses,

hereby decides

First

The amendments to the Controls Regulating Customs Procedures issued by Administrative Decision 28624 dated 23 Jumada Al-Awwal 1445 [7 December 2023] and its amendments are hereby approved in the form attached to this decision.

Second

The amendment to the Rules of Bonded Warehouses issued by Administrative Decision 28918 dated 25 Jumada Al-Awwal 1445 [9 December 2023] is hereby approved in the form attached to this decision.