ZATCA Guidelines in Saudi Arabia help businesses comply with tax laws, including VAT, Zakat, and customs duties. Key points include:

1. VAT Compliance:
   • VAT Registration: Required for businesses exceeding the threshold.
   • E-Invoicing: Since Dec 2021, businesses must issue invoices in XML or PDF/A-3 format and integrate with ZATCA’s platform from Jan 2023.
   • VAT Returns: Must be filed periodically through ZATCA’s e-Services portal.
   • VAT Refunds: Guidelines provided for eligible purchases and exports.
2. Zakat Compliance:
   • Zakat Filing: Saudi businesses must file Zakat returns; non-Saudis may file income tax returns.
   • Zakat Calculation: Based on profits, assets, and liabilities.
   • Exemptions: Certain businesses may qualify for Zakat exemptions.
3. Customs Compliance:
   • Import/Export Regulations: Businesses must comply with customs duties and declare goods through the FASAH system.
   • Customs Duties: Guidelines for payment with exemptions or reductions.
4. Record Keeping: Maintain transaction records for 5 years for audit purposes.
5. Penalties: Fines for non-compliance with VAT, invoicing, and tax obligations.
6. E-Services Portal: For filing VAT returns, Zakat declarations, tracking payments, and submitting inquiries.
7. Taxpayer Education: ZATCA provides resources to help businesses understand obligations.
8. Digital Tax Reporting: Emphasizes e-invoicing and secure data sharing with ZATCA.