VAT, zakat and income tax in Saudi Arabia,
filed on time.
Alliant Co. files VAT, zakat and income tax returns and handles ZATCA e-invoicing in Saudi Arabia. Two deadlines are open: the penalty waiver ends 31 December 2026, and Wave 25 integration is due 1 February 2027.
- Fixed monthly scope, quoted to your transaction volume
- Fatoora integration and monthly filing, not just bookkeeping
- Dammam office, serving the Eastern Province
Four questions, and we'll
tell you where you stand
The two deadlines
1Penalty waiver closes 31 December 2026
Closes 31 Dec 2026
Penalty waiver closes 31 December 2026
Closes 31 Dec 2026ZATCA's Cancellation of Fines and Exemption of Financial Penalties initiative was extended to 31 December 2026. It waives penalties for late registration, late payment, late filing, and VAT return corrections, on returns due on or before 30 June 2026, across VAT, corporate income tax, withholding tax, excise and real estate transaction tax.
It is not an amnesty on the tax itself. The principal remains payable in full. What disappears is the penalty layered on top, which in many cases is larger than the original amount owed.
To qualify you must be registered, file every outstanding return, and pay the principal. Instalment plans are available but the application has to be in before 31 December 2026.
2Wave 25 integration due 1 February 2027
Integration due 1 Feb 2027
Wave 25 integration due 1 February 2027
Integration due 1 Feb 2027You are in Wave 25 if your VAT-subject revenue exceeded SAR 187,500 in any single year from 2022 to 2025. Any one year. Your current turnover does not take you out of scope.
The threshold is half of Wave 24's SAR 375,000, which is why businesses that watched the earlier waves from the sidelines are now in.
Integration means connecting your invoicing system to ZATCA's Fatoora platform: invoices in the required XML format, cryptographic stamp, UUID, QR code, B2B invoices cleared before they reach the buyer and B2C invoices reported within 24 hours.
ZATCA notifies taxpayers at least six months ahead. Waiting for that notification compresses your window to almost nothing.
E-invoicing waves
| Wave | Revenue threshold | Years tested | Deadline | ||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Show earlier waves (19 - 23)
| |||||||||||||||||||||||
| 24 | SAR 375,000 | 2022–2024 (any one year) | 30 Jun 2026 | ||||||||||||||||||||
| 25 | SAR 187,500 | 2022–2025 (any one year) | 1 Feb 2027 | ||||||||||||||||||||
Penalty waiver closes 31 December 2026
ZATCA's Cancellation of Fines and Exemption of Financial Penalties initiative was extended to 31 December 2026. It waives penalties for late registration, late payment, late filing, and VAT return corrections, on returns due on or before 30 June 2026, across VAT, corporate income tax, withholding tax, excise and real estate transaction tax.
It is not an amnesty on the tax itself. The principal remains payable in full. What disappears is the penalty layered on top, which in many cases is larger than the original amount owed.
To qualify you must be registered, file every outstanding return, and pay the principal. Instalment plans are available but the application has to be in before 31 December 2026.
Two details most pages get wrong.
First, 30 June 2026 was the end of the previous round and is now the cutoff: returns due after it are not covered. Second, the earlier round explicitly covered e-invoicing field-detection fines, and the current announcement does not name them. If that matters to your situation, it needs confirming with ZATCA directly rather than assuming. We confirm it before we quote.
Wave 25 integration due 1 February 2027
You are in Wave 25 if your VAT-subject revenue exceeded SAR 187,500 in any single year from 2022 to 2025. Any one year. Your current turnover does not take you out of scope.
The threshold is half of Wave 24's SAR 375,000, which is why businesses that watched the earlier waves from the sidelines are now in.
Integration means connecting your invoicing system to ZATCA's Fatoora platform: invoices in the required XML format, cryptographic stamp, UUID, QR code, B2B invoices cleared before they reach the buyer and B2C invoices reported within 24 hours.
ZATCA notifies taxpayers at least six months ahead. Waiting for that notification compresses your window to almost nothing.
| Wave | Revenue threshold | Years tested | Deadline |
|---|---|---|---|
| 19 | SAR 250 million | 2021 or 2022 | Jun 2023 |
| 20 | SAR 100 million | 2021 or 2022 | Oct 2023 |
| 21 | SAR 50 million | 2021 or 2022 | Nov 2023 |
| 22 | SAR 10 million | 2022 or 2023 | Nov 2024 |
| 23 | SAR 5 million | 2022 or 2023 | Jul 2024 |
| 24 | SAR 375,000 | 2022–2024 (any one year) | 30 Jun 2026 |
| 25 | SAR 187,500 | 2022–2025 (any one year) | 1 Feb 2027 |
What we do
Bookkeeping and reporting
- •Monthly ledgers maintained in compliant format
- •Sales, purchases and expense processing
- •Bank reconciliation
- •Monthly management accounts
- •Year-end financial statements prepared
VAT and e-invoicing
- •VAT registration and deregistration
- •Quarterly or monthly VAT returns filed
- •Fatoora Phase 2 integration
- •Invoice format, QR code and XML compliance
- •Correction of previously filed returns
Zakat and corporate tax
- •Annual zakat returns
- •Corporate income tax returns for foreign-owned entities
- •Withholding tax on foreign payments
- •ZATCA correspondence and assessments
- •Filing catch-up under the penalty waiver
- •Monthly ledgers maintained in compliant format
- •Sales, purchases and expense processing
- •Bank reconciliation
- •Monthly management accounts
- •Year-end financial statements prepared
VAT and e-invoicing
- •VAT registration and deregistration
- •Quarterly or monthly VAT returns filed
- •Fatoora Phase 2 integration
- •Invoice format, QR code and XML compliance
- •Correction of previously filed returns
Zakat and corporate tax
- •Annual zakat returns
- •Corporate income tax returns for foreign-owned entities
- •Withholding tax on foreign payments
- •ZATCA correspondence and assessments
- •Filing catch-up under the penalty waiver
What's included, and what isn't
Included
- •Everything in the services section above
- •Filing on your behalf through your ZATCA portal
- •Deadline tracking, so you are told before a date rather than after it
- •Correspondence with ZATCA on routine queries
Not included
- •Statutory audit. We prepare your financial statements and coordinate with a licensed audit firm. We do not sign audited accounts and no provider should claim to unless they are a licensed audit firm.
- •The tax or zakat itself, and any penalty already assessed
- •Accounting software licences
- •Legal representation in disputes or appeals
- •Payroll processing, quoted separately
- •PRO and government relations, quoted separately
Included
- •Everything in the services section above
- •Filing on your behalf through your ZATCA portal
- •Deadline tracking, so you are told before a date rather than after it
- •Correspondence with ZATCA on routine queries
Not included
- •Statutory audit. We prepare your financial statements and coordinate with a licensed audit firm. We do not sign audited accounts and no provider should claim to unless they are a licensed audit firm.
- •The tax or zakat itself, and any penalty already assessed
- •Accounting software licences
- •Legal representation in disputes or appeals
- •Payroll processing, quoted separately
- •PRO and government relations, quoted separately
What's included, and what it depends on
Three levels of service. Which one fits depends on your transaction volume, how many entities you file for, and whether you want the annual returns handled as well. We quote once we know those three things, usually within 24 hours.
| Package | What's included |
|---|---|
| Essential | Under 50 transactions a month. Bookkeeping, VAT returns, deadline tracking. |
| Standard | Under 200 transactions a month. Adds monthly management accounts and year-end statements. |
| Complete | Adds annual zakat or corporate income tax return and withholding tax filing. |
One-off work
| Service |
|---|
| Fatoora Phase 2 integration and testing |
| Filing catch-up before the 31 December 2026 penalty waiver deadline |
What changes the number: transaction volume, number of CRs or entities, and whether annual returns are included. Quoted in writing, fixed for the term, nothing added later.
Request a quoteWho this is for
You are already registered and filing late
Read more
Returns overdue, penalties accruing, and the waiver window closes on 31 December 2026. Getting current before that date is worth more than anything else you will do this quarter.
You have just been pulled into e-invoicing scope
Read more
You cleared SAR 187,500 in one year since 2022 and Wave 25 applies to you. Your current invoicing setup almost certainly does not meet Phase 2, and 1 February 2027 is the date.
Your books are in Excel and you have outgrown it
Read more
Filing works until it doesn't. Usually the trigger is a bank, a tender, an audit request or a ZATCA query that nobody can answer from a spreadsheet.
You are a foreign-owned company that has just registered
New CR, portals activated, and the filing obligations start immediately whether or not you have revenue. Corporate income tax at 20%, VAT quarterly, zakat where applicable.
You are already registered and filing late
Returns overdue, penalties accruing, and the waiver window closes on 31 December 2026. Getting current before that date is worth more than anything else you will do this quarter.
You have just been pulled into e-invoicing scope
You cleared SAR 187,500 in one year since 2022 and Wave 25 applies to you. Your current invoicing setup almost certainly does not meet Phase 2, and 1 February 2027 is the date.
Your books are in Excel and you have outgrown it
Filing works until it doesn't. Usually the trigger is a bank, a tender, an audit request or a ZATCA query that nobody can answer from a spreadsheet.
You are a foreign-owned company that has just registered
New CR, portals activated, and the filing obligations start immediately whether or not you have revenue. Corporate income tax at 20%, VAT quarterly, zakat where applicable.
Alliant Co. is a Saudi company in Dammam, CR 7003521841, established 2016.
Why us
We file our own VAT, zakat and corporate income tax returns.
Alliant Co. is a Saudi company in Dammam, CR 7003521841, established 2016. We file our own VAT, zakat and corporate income tax returns, and we went through Fatoora integration for our own trading and distribution business before we did it for anyone else.
What we will not claim: we do not sign audited financial statements. That requires a licensed audit firm and we are not one. We prepare your statements and work alongside your auditor. Any provider offering both should be asked for their audit licence number.
VAT, zakat and income tax: common questions
Send us your details
Tell us where you are and we will come back with which package fits, what it costs, and what needs doing before 31 December 2026.
Prefer to talk first?
Message us on WhatsApp and we'll answer your questions directly.
Alliant Co. · CR 7003521841 · Yazid Ibn Malik, Al Khalidiyah Ash Shamaliyah, Dammam 32231 · info@alliant.sa · +966 55 754 2748