GTL Summary:

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: 3839-article-66
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 66 - Records
Last updated at: 2025-11-27 14:38:44 UTC

Chapter 10 - Procedure and Administration

Article 66 - Records

  1. The invoices, books, records and accounting documents required to be maintained by a Taxable Person in accordance with the Law and these Regulations shall be kept for a minimum period of six (6) years from the end of the Tax Period to which they relate. Records with respect to Capital Assets must be kept for a minimum of the adjustment period for these Capital Assets prescribed in Article 52 of these Regulations, plus five (5) years, with such period starting from the date those Capital Assets are acquired by the Taxable Person.

  2. Records shall be kept in Arabic, and all Tax Invoices shall be issued in Arabic in addition to any other language also shown on the Tax Invoices as a translation.

  3. Without prejudice to any law, regulations or instructions applicable in the Kingdom relating to keeping and maintaining records and documents, electronic transactions, or cyber security, invoices, records and documents shall be kept in the Kingdom either physically or electronically through access to the relevant server or databases where on which they are stored via a terminal point or access point in the Kingdom. In cases where the Taxable Person opts to store the records electronically, the following conditions shall be met: [102]

    1. Upon the Authority's request, the invoices, documents, and records must be accessible and producible from the computer system used;

    2. without prejudice to any obligation under other regulations, to the extent practicably data is to be entered into the computer in Arabic and shall be an identical copy of such the invoices, documents, and records;

    3. original documents corroborating all entries in accounting books shall be maintained and provided to the Authority upon its request;

    4. final accounts and balance sheet may be generated directly by a computer. In the case of using a conventional accounting method with computer assistance for some account items, all settlement entries shall be provided in Arabic to the extent practicable;

    5. the Taxable Person shall document computer data entries and processing system of accounting entries for reference if necessary;

    6. the Taxable Person shall take the necessary security measures and adequate controls that can be reviewed and examined to prevent tampering with invoices, documents, and electronic records;

    7. the Authority may conduct a review of systems and programs used by the Taxable Person to electronically prepare their records; and

    8. as of the date specified in the electronic invoice regulations and any related decisions [orders], a Person subject to the electronic invoicing regulations shall retain electronic invoices and electronic notices related thereto in the form of and in accordance with the procedures set forth in the electronic invoicing regulations and decisions issued by the Authority or the Governor.

  4. [103]

    1. A Resident Taxable Person may appoint a third party established in the Kingdom to comply with the that Taxable Person's obligations for maintaining invoices, books, records and accounting documents, without prejudice to the Taxable Person's responsibility to comply with such obligations.

    2. A Non Resident Taxable Person who does not appoint a Tax Representative in the Kingdom shall appoint a third party established in the Kingdom to comply with the requirements for maintaining invoices, books, records and accounting documents keeping requirements prescribed in the Law and these Regulations.

  5. The Tax Representative of a Nonresident Person shall maintain the invoices, books, records and accounting documents related to the Nonresident Person's activities. [104]

  6. When deemed necessary by the Authority, the Authority may, at any time, request additional records for the purposes of registration, examination and assessment procedures from the Taxable Person, provided that the Authority has a justifiable reason for such request. The Authority shall, where applicable, notify the Taxable Person that it requires such additional records and shall allow a reasonable time for the Taxable Person to submit the additional records.

Footnotes

[102] Paragraph 3 of Article 66 was amended pursuant to ZATCA Board Resolution No. (7-21-2) dated 4 Rabiʿ al-Thani 1443H (9 November 2021G).
Prior to the amendment, Paragraph 3 read as follows:

  1. 'Records must be kept in the Kingdom either in paper form or through access to a server on which such records are stored. Where the taxable person retains records electronically, the following conditions must be met:

    1. The computer system or electronic system used to retain the records must be located within the Kingdom with the taxable person or another establishment in the Kingdom that maintains the computer system used abroad, provided that the data are uploaded within the Kingdom and that all records can be accessed through it.

    2. Where the taxable person uses a computerized accounting system, the program must be available in Arabic.

    3. The supporting documents for all entries recorded in the accounting books must be retained and provided to the Authority upon request.

    4. The final accounts and balance sheet may be generated directly by the computer. A computerized accounting method may be used. Where a computer system is used for posting accounting entries, all settlement entries must be available in Arabic.

    5. The General Authority of Zakat and Tax may request an examination of the computer system or the electronic system used to retain records, and the taxable person must enable the Authority to conduct such examination upon request.'

[103] Clause 1 of paragraph 4 was amended and subparagraph b was added pursuant to ZATCA Board Resolution No. (9-3-19) dated 30 Shawwal 1440H (3 July 2019G).
Prior to the amendment, Paragraph 4 read as follows:
'A taxable person may appoint a third party to comply with the requirements for storing records, while the taxable person remains responsible for their obligations.'

[104] Paragraph 5 was amended pursuant to the General Authority of Zakat and Tax Board Resolution No. (9-3-19) dated 30 Shawwal 1440H (3 July 2019G).
Prior to the amendment, Paragraph 5 read as follows:
'The tax representative of a non-resident person who does not have an establishment in the Kingdom shall be responsible for retaining the invoices, books, and records related to the activities of that non-resident person.'

Fast-loading version for search engines - Click here for the interactive version