5 Major Developments in Saudi Arabia

5 Major Developments in Saudi Arabia

• ZATCA announces sixth wave of taxpayers required to comply with e-invoicing mandate

• ZATCA introduces new option to calculate VAT on used cars

• Saudi Arabia: New taxpayer group in scope of Phase 2 of e-invoicing announced

• Differing VAT Rates Complicate Intra-GCC Trade

• Fifth Wave of the E-invoicing Implementation in the KSA

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Customs

• KPMG Fakhro GCC Tax News – 22 June 2023

• KPMG Week in Tax: 12 – 16 June 2023

• KPMG Fakhro GCC Tax News – 24 May 2023
• KSA proposes Draft Regulations Tax and Customs aspects of Special Economic Zones

• Proposed Direct and Indirect Tax and Customs Incentives for New “Special Economic Zones”

• Saudi Arabia Announces Four New Special Economic Zones (SEZs) to Drive Economic Growth

• Saudi Arabia: Establishment of four new Special Economic Zones

• KPMG Fakhro GCC Tax News – 19 April 2023

E-Invoicing

• ZATCA announces sixth wave of taxpayers required to comply with e-invoicing mandate

• Saudi Arabia: New taxpayer group in scope of Phase 2 of e-invoicing announced

• Saudi Arabia Determines Criteria for Sixth Wave of the Integration Phase for the Country’s New E-Invoicing Requirements

• Pagero – Guide to ZATCA Phase 2 e-invoicing in Saudi Arabia

• KPMG Week in Tax: 19 – 23 June 2023 

• Fifth Wave of the E-invoicing Implementation in the KSA

• Saudi Arabia E-Invoices (FATOORAH) – Sixth Wave Jan 2024

• Details of Sixth Wave of Obliged Taxpayers in Phase 2 Released by ZATCA

• KPMG Fakhro GCC Tax News – 22 June 2023

• Criteria for fourth wave of e-invoicing integration

• Criteria for sixth group of taxpayers to comply with second phase of e-invoicing implementation

• FATOORAH Mandates B2B e-Invoicing for Sixth Wave in Phase 2 starting January 1, 2024

• Saudi Arabia announces sixth wave of Phase 2 e-invoicing integration

• E-invoicing implementation resolution amended

• Saudi Arabia Tax Agency Announces Determination Criteria for Third Wave Integration of E-Invoicing Requirements

• Saudi Arabia Tax Agency Announces Determination Criteria for Fourth Wave Integration of E-Invoicing Requirements

• Saudi Arabia Tax Agency Announces Determination Criteria for Fifth Wave Integration of E-Invoicing Requirements

• Saudi Arabia Makes Electronic Invoicing Mandatory: FATOORAH Project

• KPMG Week in Tax: 29 May – 2 June 2023

• KPMG Fakhro GCC Tax News – 31 May 2023

• Fifth Wave of E-Invoicing Applicability

• Webinar Edicom – Recorded version – Mandatory Electronic Invoicing (FATOORAH) in Saudi Arabia

• Saudi Arabia announces fifth wave of Phase 2 e-invoicing integration

• Details of Fifth Wave of Obliged Taxpayers in Phase 2 Released by ZATCA

• Saudi Arabia E-Invoices (FATOORAH) – Fifth Wave Dec 2023

• New taxpayer group in scope of Phase 2 of e-invoicing announced

• ZATCA Determines the Criteria for Selecting the Taxpayers in Wave 5 for Implementing (Integration Phase) of E-invoicing

• Fourth Wave of the E-invoicing Implementation in the KSA

• Updated technical documents for e-invoicing

• 8 key questions about e-invoicing in Saudi Arabia

• KSA announces amendments pertinent to e-invoicing regulations

• ZATCA further extends the scope of taxpayers for the fourth wave of Phase 2

• ZATCA announces criteria for selecting taxpayers in fourth wave of e-invoicing

• Saudi Arabia Makes Electronic Invoicing Mandatory: FATOORAH Project

• Sovos webinar- Recorded sesssion – VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)

• Fourth wave of taxpayers for Phase 2 of E-invoicing in Saudi Arabia

• KSA 4th Wave of Second (Integration) Phase

• Saudi Arabia Determines Criteria for Fourth Wave of the Integration Phase for the Country’s New E-Invoicing Requirements

• KPMG Fakhro GCC Tax News – 3 May 2023

• KSA 4th Wave of Second (Integration) Phase

• Saudi Arabia announces fourth wave of Phase 2 e-invoicing integration

• Fourth Wave of E-Invoicing Applicability

• Sovos webinar – Recorded version – VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany?

• Saudi Arabia Requires E-invoicing Integration for VAT Exceeding USD39.9M

• Criteria for Selecting the Taxpayers in Wave 4 for Implementing (Integration Phase) of E-invoicing

• New taxpayer group in scope of Phase 2 of e-invoicing announced

• ZATCA releases updated draft of e-invoicing implementation resolution

• Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)

• Guide to ZATCA Phase 2 e-invoicing in Saudi Arabia

• Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)

• Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)

• E-invoicing Accounts Payable Matrix and Policy in KSA

• Third wave of e-invoicing applicability

• Amendments to the e-invoicing implementation resolution

• This Month in Indirect Tax: 50 Years of UK VAT; E-Invoicing in Saudi Arabia; and NFTs

• Saudi Arabia Makes Electronic Invoicing Mandatory: FATOORAH Project

Excise

• KPMG Week in Tax: 12 – 16 June 2023

• Proposal to grant VAT exemptions to Special Economic Zone (SEZ) entities

• Proposed Amendments to Tax and Zakat Regulations for Public Consultation Purposes

• Saudi Arabia: Proposed Amendments to Zakat & Tax, Excise, VAT and RETT Regulations

• Saudi Arabia amends Implementing Regulations on excise tax

Exemption

• KPMG Fakhro GCC Tax News – 15 June 2023
• Proposal to grant VAT exemptions to Special Economic Zone (SEZ) entities

• Al-Jadaan: Saudi Arabia to Give Tax Reduction, VAT Exemption in Special Economic Zones

• Saudi Arabia Guideline on VAT Exemption of Real Estate Supplies and its Effect on Proportional Deduction Formula

• Saudi Arabia Urges Taxpayers to Take Advantage of Penalty Exemption Initiative Ending 31 May 2023

• Overview of Incentives for Saudi Arabia’s New Special Economic Zones

Implementation / Reform

• ECZA launches special economic zones

• How Saudi Arabia’s VAT Landscape Has Evolved

Legislative Change

• KPMG Week in Tax: 12 – 16 June 2023

• KPMG Fakhro GCC Tax News – 15 June 2023

• ZATCA provides a new group of amendments of Implementing regulations of the VAT law for public consultation

Margin Scheme

• ZATCA introduces new option to calculate VAT on used cars

• KPMG Fakhro GCC Tax News – 24 May 2023

• ZATCA to Levy VAT on Profit Margins from Qualified Used Cars from July 1

Rate

• Differing VAT Rates Complicate Intra-GCC Trade

• KPMG Week in Tax: 12 – 16 June 2023

Real Estate/Immovable Property

• KPMG Week in Tax: 12 – 16 June 2023
• Proposed Amendments to Tax and Zakat Regulations for Public Consultation Purposes
• Saudi Arabia: Proposed Amendments to Zakat & Tax, Excise, VAT and RETT Regulations
• Saudi Arabia Guideline on VAT Exemption of Real Estate Supplies and its Effect on Proportional Deduction Formula

Real Time Reporting/Continuous Transaction Controls

• Saudi Arabia: New taxpayer group in scope of Phase 2 of e-invoicing announced

• Criteria for fourth wave of e-invoicing integration
• Criteria for sixth group of taxpayers to comply with second phase of e-invoicing implementation
• FATOORAH Mandates B2B e-Invoicing for Sixth Wave in Phase 2 starting January 1, 2024

Refund

• DLA PIPER GCC Tax Roundup – 21 June 2023

• Input VAT refund for Eligible Persons – Filing deadline June 30, 2023

Registration

• ZATCA issues simplified guideline to deregister Taxpayer Identification Number (TIN)

• KPMG Fakhro GCC Tax News – 12 May 2023

Reporting / Compliance

• DLA PIPER GCC Tax Roundup – 21 June 2023

• EY VAT News – 5 June 2023

• KPMG Fakhro GCC Tax News – 19 April 2023

• KPMG Fakhro GCC Tax News – 12 April 2023

• ZATCA proposes amendments to VAT Implementing Regulations

• KPMG Fakhro GCC Tax News – 06 April 2023

• How Saudi Arabia’s VAT Landscape Has Evolved

Tax Authorities / Penalties

• KPMG Fakhro GCC Tax News – 15 June 2023
• Proposed Amendments to Tax and Zakat Regulations for Public Consultation Purposes

• ITR: This Month in Indirect Tax: Saudi Arabia’s Tax Amnesty; Poland v the EU; India’s WTO Complaint

• KSA- Initiative to Cancel Fines and Exemption from Financial Penalties

• ZATCA Proposes Amendments to VAT Implementing Regulations

• Saudi Arabia Urges Taxpayers to Take Advantage of Penalty Exemption Initiative Ending 31 May 2023

• Rulings submission – Proposed amendment to the provisions of Article 75 of the VAT Implementing Regulations

• ZATCA proposes amendments to VAT Implementing Regulations

Territory

• Proposal to grant VAT exemptions to Special Economic Zone (SEZ) entities

• Proposal to grant VAT exemptions to Special Economic Zone (SEZ) entities

• KSA proposes Draft Regulations Tax and Customs aspects of Special Economic Zones

VAT Identification Number

• KPMG Fakhro GCC Tax News – 12 May 2023

Webinar/Event/Podcast

• Webinar Edicom – Recorded version – Mandatory Electronic Invoicing (FATOORAH) in Saudi Arabia
• Sovos webinar- Recorded sesssion – VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)
• Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)
• Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)
• Sovos webinar: VAT Snapshot: What does the future hold for e-invoicing in Spain, France, KSA and Germany? (April 27)