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Commentary

Accounting records (Saudi Arabia)

43 Saudi Arabia

Accounting records (Saudi Arabia)

Taxable persons are required to maintain VAT records (invoices, books, records and accounting documents) in Saudi Arabia for a minimum of six years from the end of the tax period to which they relate, in case of audit.

The types of records that must be held for VAT purposes include the following:

  1. Ìý

    •ÌýÌýÌýÌý All tax invoices issued and received.

  2. Ìý

    •ÌýÌýÌýÌý Books and accounting

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