How long must e-invoices be kept in Saudi Arabia?

Saudi VAT rules generally require tax invoices and supporting accounting records to be retained for at least six years. Longer retention periods apply to certain capital assets: records relating to movable capital assets generally need to be kept for 11 years, while records relating to immovable capital assets generally need to be kept for 15 years.

Electronic invoices and related notes must be retained in accordance with the applicable record-keeping requirements. Businesses should ensure that records remain accessible, readable and available to ZATCA when requested. Retention policies should cover not only issued invoices but also credit notes, debit notes, supporting records and relevant transaction evidence.

Key points

• The general VAT record-retention period is at least six years.
• Movable capital asset records generally require 11 years.
• Immovable capital asset records generally require 15 years.
• Retain invoices, credit notes, debit notes and supporting records.
• Records must remain accessible and available to ZATCA.
• Configure retention and retrieval processes in the ERP and e-invoicing system.
• Confirm the applicable period for the specific record type.