The Zakat, Tax and Customs Authority (ZATCA) has announced the 24th wave of Phase Two of the e‑invoicing project, requiring affected taxpayers to integrate their systems with the FATOORA platform by June 30, 2026. The Ministry of Municipalities and Housing has issued amended Implementing Regulations for the White Land and Vacant Real Estate Tax Law, introducing annual rates of 2.5%–10% on undeveloped land exceeding 5,000 sqm within designated urban zones. Meanwhile, the General Secretariat of the Zakat, Tax and Customs Committees has published Judicial Principles Digests based on 2024 appeal decisions, offering authoritative guidance in both Arabic and English. Together, these measures strengthen compliance, enhance transparency, and advance digital transformation within Saudi Arabia’s tax and Zakat framework.

E-Invoicing Phase 2 – 24th Wave Announcement

On September 26, 2025, ZATCA announced the commencement of Phase Two (Integration Phase) of the e-invoicing project for taxpayers included in the 24th wave, comprising entities whose VAT-taxable revenues exceeded SAR 375,000 during any of the calendar years 2022, 2023, or 2024. Affected establishments are required to integrate their invoicing systems with the FATOORA platform no later than June 30, 2026. Phase Two introduces additional technical requirements, including the issuance of invoices in a structured format and the inclusion of mandatory data elements. Targeted taxpayers will be notified in advance, and the rollout will continue progressively across subsequent waves. This phase supports the Kingdom’s digital transformation agenda and aims to enhance consumer protection. For further details on this announcement, please click here. 

Announcement of the Amended Implementing Regulations of the White Land and Vacant Real Estate Tax Law

On August 22, 2025, Ministry of Municipalities and Housing published amended Implementing Regulations for the White Land and Vacant Real Estate Tax Law. The regulations apply to undeveloped land within designated urban boundaries exceeding 5,000 sqm, with cities classified into zones subject to annual tax rates ranging from 2.5% to 10% based on development priorities. Landowners, including co-owners, must pay the tax proportionally, with invoices issued electronically. The regulations also outline conditions for tax suspension or refund, authorise private sector involvement in collection, and allocate revenues to housing projects in coordination with the Ministry of Finance.

 For more information: اللائحة التنفيذية لرسوم الأراضي البيضاء | جريدة أم القرى

Publication of Judicial Principles in Zakat and Tax Disputes

In August 2025, the General Secretariat of the Zakat, Tax and Customs Committees issued a set of Judicial Principles Digests derived from Appeal Committee decisions issued in 2024. These digests, published in both Arabic and English, aim to enhance transparency and provide a reliable legal reference for professionals and researchers involved in Zakat and tax dispute resolution. مدونة القرارات والمبادئ

For further details on updates in the Kingdom of Saudi Arabia and other GCC countries, please click here.