Saudi Arabia’s Zakat, Tax and Customs Authority (ZATCA) has issued amendments to the VAT Implementing Regulations that clarify the responsibilities of electronic marketplaces and e-commerce platforms. The changes define when a marketplace is deemed to facilitate a supply and therefore liable for VAT, and introduce phased effective dates for compliance. Businesses operating in the Kingdom should review their operating models and contractual arrangements to ensure alignment with the updated framework.
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EY · 2 months ago
ZATCA continues expanding Phase 2 e-invoicing integration throughout 2025, with Wave 24 covering businesses with turnover above SAR 375,000. Non-compliance penalties range from SAR 5,000 to SAR 50,000.
VatCalc · about 4 hours ago
VatCalc reports that Oman will enforce mandatory B2B and B2G e‑invoicing and e‑reporting via a Peppol 5‑corner model starting 1 Aug 2026. The rollout will be phased, with the first wave in August 2026 for the largest taxpayers, a second wave in February 2027, and a third wave in August 2027. The Oman Tax Authority became the official Peppol Authority in January 2026 and published updated FAQs on 8 Dec 2025.
Middle East Briefing · 7 days ago
The UAE’s 2026 VAT amendments introduce a five‑year limit on recovering excess input VAT, a transitional window until 31 Dec 2026 for older credits, and a phased e‑invoicing rollout starting July 2026. Companies must review historical balances, comply with stricter documentation, and prepare for mandatory electronic invoicing for B2B and B2G transactions.
NatLawReview · 11 days ago
UAE businesses are discovering that self‑managed VAT filing can lead to significant penalties, lost refunds, and audit complications. The new penalty regime effective 14 April 2026 and the five‑year limitation period for VAT credits introduced on 1 January 2026 have increased the cost of DIY compliance. Professional services now offer measurable savings through accurate filing, proactive deadline management and timely refund claims.
Crowe UAE · 14 days ago
The UAE Ministry of Finance has issued new Electronic Invoicing Guidelines, mandating B2B and B2G transactions to use Peppol-based XML invoices from 2027. The rollout is phased: businesses with ≥ AED 50 million revenue go live on 1 January 2027, smaller businesses on 1 July 2027, and government entities on 1 October 2027. The system requires 51 mandatory data elements and real‑time reporting via accredited service providers.
Haaretz · 19 days ago
Finance Minister Bezalel Smotrich sought to double the VAT exemption for personal online imports to $150, but lawmakers rejected the proposal. He subsequently signed an order raising the exemption to $130, a move that has been appealed to Israel's top court. The change affects the VAT treatment of online purchases by Israeli consumers.