Oversight

    Zakat, Tax and Customs Authority (ZATCA)

    ZATCA tax and e-invoicing requirements

    Zakat, VAT and e-invoicing obligations, including integration with ZATCA's Fatoora system.

    Who it applies to

    Resident taxable persons in the Kingdom and the finance, tax and IT functions that operate their invoicing and filing processes.

    What internal audit has to show

    Audit reviews the accuracy and timeliness of filings, the controls over invoice generation and integration, and the reconciliation between the ledger and submitted returns.

    What Oversight does with ZATCA

    • Maps filing and e-invoicing obligations to the finance and IT processes that fulfil them.
    • Drafts review programs covering registration, invoicing controls, reconciliations and filing deadlines.
    • Collects the evidence from finance and system owners and records what was examined.
    • Reports exceptions with the supporting evidence and tracks remediation.

    Typical engagements

    • VAT and zakat compliance review
    • E-invoicing controls review
    • Tax reconciliation and filing review

    See a ZATCA engagement drafted from your scope

    Bring the regulation and your org structure. The walkthrough builds the universe, drafts a program and traces a finding to its source on your documents.

    Request a demo