ZATCA exempts personal online purchases below SAR 1,000, including shipping and insurance, from customs duty, but charges VAT on the full declared amount including shipping, insurance and customs fees. Since October 2024, individuals' online-store shipments up to SAR 1,000 carry a SAR 15 declaration processing fee. On 24 July 2026 ZATCA announced Wave 25 of e-invoicing integration for taxpayers whose VAT-able revenue exceeded SAR 187,500 in any year from 2022 to 2025, with integration due by 1 February 2027.
Key dates
- Done24 Jul 2026
ZATCA announces Wave 25 of e-invoicing integration Zakat, Tax and Customs Authority (ZATCA)
- 1 Feb 2027
Wave 25 taxpayers must complete e-invoicing integration Zakat, Tax and Customs Authority (ZATCA)
Every date of this rule, with what it means for a parcel and what to prepare. If a date moves, your calendar moves with it.
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Who it hits
What to prepare
- Quote Saudi landed cost VAT-inclusive, including shipping and the SAR 15 fee
- Check whether Saudi entities in your group or partner network fall into Wave 25 and must integrate by 1 February 2027
- Provide consignees with the customs declaration on request, as ZATCA advises
Our reading
Sources
- E-Store Customers: customs duty and VAT on online purchases · Zakat, Tax and Customs Authority (ZATCA)
- ZATCA issues the Fees Rules on Customs Services provided at customs ports · Zakat, Tax and Customs Authority (ZATCA) · 2024-09-06
- ZATCA determines the criteria for selecting the targeted taxpayers in Wave 25 of e-invoicing · Zakat, Tax and Customs Authority (ZATCA) · 2026-07-24
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Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.