Under Article 66 of the Saudi VAT Implementing Regulations, tax invoices, credit and debit notes and VAT records must be kept for at least 6 years from the end of the tax period they relate to. Records for capital assets are kept for the asset's adjustment period plus 5 years, which works out to 11 years for movable capital assets and 15 years for real estate. E-invoices must be archived in their electronic format (XML, or PDF/A-3 with embedded XML in Phase 2), must never be deleted or changed, and must be accessible to ZATCA at any time, whether stored on a server in Saudi Arabia or in the cloud.
The short answer: retention periods
| Record | Minimum retention | Source |
|---|---|---|
| Tax invoices, simplified tax invoices, credit and debit notes | 6 years from the end of the tax period | VAT Implementing Regulations, Article 66 |
| VAT records, books and supporting documents | 6 years from the end of the tax period | VAT Implementing Regulations, Article 66 |
| Records of movable capital assets | Adjustment period + 5 years (about 11 years) | VAT Implementing Regulations, Articles 52 and 66 |
| Records of real estate (immovable capital assets) | Adjustment period + 5 years (about 15 years) | VAT Implementing Regulations, Articles 52 and 66 |
| E-invoices and e-notes | Same periods, kept in electronic form | E-Invoicing Regulation and ZATCA guideline |
Other Saudi laws, such as the Law of Commercial Books, can require some accounting records to be kept longer. When two rules apply, keep the longer period.
What ZATCA says about storing e-invoices
ZATCA’s Detailed Guidelines for E-Invoicing set out how e-invoices must be stored:
- Invoices must be archived as per the VAT regulations and be accessible to ZATCA at any point in time.
- You may store e-invoices on a server on your premises in Saudi Arabia or in the cloud, in line with the VAT law and other applicable laws.
- If the data is hosted in the cloud, it must be accessible through a direct link that can be made available to ZATCA for audits.
- Your system must let you export and save invoices to an external archive.
- Each stored invoice should follow the naming convention VAT number + timestamp + invoice reference number.
- In Phase 2 (integration), invoices are generated and stored in XML or PDF/A-3 with embedded XML.
- Other rules may also apply to where data is stored, such as National Cybersecurity Authority (NCA) controls.
Can I delete or change an old invoice?
No. ZATCA lists the alteration or deletion of issued e-invoices or notes as a prohibited function of any e-invoicing solution. Once issued, an invoice stays in your records. If it was wrong, you correct it with a credit or debit note and, if needed, a new invoice. See credit and debit note rules.
Are scanned paper invoices enough?
No. ZATCA states that a paper invoice converted into electronic form by copying or scanning is not an electronic invoice. Invoices must be generated electronically by a compliant e-invoicing solution, and that electronic original is what you keep.
Language and format of stored invoices
- The human-readable invoice must be in Arabic (other languages may be added). Arabic or Hindi numerals are both accepted.
- Phase 2 invoices are stored as XML or PDF/A-3 with embedded XML. A plain PDF or image is not enough.
- Keep the cleared XML returned by ZATCA for tax invoices, and the reported XML for simplified invoices.
What happens during a ZATCA audit?
ZATCA can audit your e-invoicing compliance. Auditors may ask for archived e-invoice and note files and system data. If your invoices are missing, deleted or can’t be accessed, you risk penalties. See ZATCA e-invoicing penalties.
Practical checklist
- Use an e-invoicing system that never deletes issued invoices and keeps a full audit log.
- Keep XML (and PDF/A-3 if you use it) for every invoice and note.
- Make sure you can export everything to your own archive at any time.
- Back up regularly and test that old invoices can be opened.
- Set retention to at least 6 years, longer for capital assets and real estate.
- Keep supplier invoices you used to deduct input VAT for the same period.
LUBA ERP keeps every issued invoice and its XML, never allows deletion of issued documents, and lets you download all your data at any time. See LUBA ERP ZATCA e-invoicing software.
Sources
- ZATCA – Detailed Guidelines for E-Invoicing (PDF)
- KSA VAT Implementing Regulations – Article 66 (unofficial English text)
- Tally Solutions – Maintaining VAT records in Saudi Arabia
Frequently asked questions
How long should I keep invoices in Saudi Arabia?
At least 6 years from the end of the tax period they relate to, under Article 66 of the VAT Implementing Regulations. Records for capital assets are kept longer: about 11 years for movable assets and 15 years for real estate.
How long must e-invoices be stored under ZATCA rules?
E-invoices follow the same VAT retention periods (at least 6 years). They must be kept in electronic form, never deleted or altered, and be accessible to ZATCA at any time.
Can I store my e-invoices in the cloud?
Yes. ZATCA allows storage on premises in Saudi Arabia or in the cloud, provided the data can be accessed through a direct link that can be given to ZATCA for audits. Other regulations, such as NCA controls, may also apply.
Can I delete an invoice that was issued by mistake?
No. Deleting or changing issued e-invoices is prohibited. You correct mistakes with a credit note (and a new invoice if needed), and both remain in your records.
Is a scanned copy of a paper invoice acceptable?
No. ZATCA does not consider a scanned or copied paper invoice to be an electronic invoice. Invoices must be generated electronically by a compliant solution.
In which format should Phase 2 invoices be archived?
In XML or PDF/A-3 with embedded XML. For tax invoices, keep the cleared XML returned by ZATCA; for simplified invoices, keep the XML you reported.
How should stored invoice files be named?
ZATCA’s guideline gives the naming convention VAT registration number + timestamp of generation + invoice reference number.
Do I also need to keep purchase invoices?
Yes. Keep the tax invoices you received from suppliers, especially those used to deduct input VAT, for the same retention period, together with your other VAT records.
