Article 36 of the Saudi Value Added Tax Law

المادة 36 من نظام ضريبة القيمة المضافة · الفصل الرابع عشر: حفظ المستندات والمسؤولية التضامنية

The article refers to the Regulations the period for keeping tax invoices, books, records and accounting documents.

Official text (Arabic)

This article has not been amended since the law was issued.

تحدد اللائحة المدة اللازمة لحفظ الفواتير الضريبية والدفاتر والسجلات والمستندات المحاسبية.

This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers

Article 36 explained in plain English

This article deals with an important practical obligation for every enterprise that deals with value added tax, which is keeping documents. The article covers four types:

Tax invoices.
Books.
Records.
Accounting documents.

The article itself does not state the number of years or the method of keeping; it refers the period to the Implementing Regulations. The reference for finding the required period is therefore the Regulations, not this article.

A "tax invoice", as Article 1 defines it, is an invoice issued for supplies subject to the tax in line with the requirements of the Law and the Regulations.

Practically, an enterprise should not destroy any invoice, record or accounting document before confirming that the period set by the Regulations has passed, because these documents are what it relies on to prove what is in its returns.

The article appears in the chapter on keeping documents and joint liability, with Article 37, which refers to the Regulations the other cases of joint liability with the taxable person, and after Article 35 on the confidentiality of tax information held by the Authority. Anyone who needs to determine exactly what their enterprise is required to do should refer to the Regulations or consult a lawyer specializing in tax and commercial matters.

Practical example

The owner of a small establishment in Makkah wants to get rid of old invoices and records to save space. Before doing so, he must check the retention period set by the Regulations, and not destroy any tax invoice, book, record or accounting document before that period ends.

Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.

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