Saudi Arabia • Compliance
Saudi Arabia Compliance Calendar (2026)
Practical, audit-ready sequencing of ZATCA, Zakat/VAT, GOSI, WPS/Mudad, Qiwa, MISA renewals, CR amendments, and board approvals to keep Saudi operations clean.
ZATCA VAT/Zakat
GOSI • WPS/Mudad
Qiwa & Contracts
MISA • CR Renewals
Core monthly rhythm
- • Payroll close, WPS/Mudad submission, and payment file approvals.
- • GOSI wage file submission and contributions payment.
- • Qiwa updates for hires, exits, and contract status.
- • VAT bookkeeping (AP/AR), input credit validation, and invoice checks.
- • Bank ↔ payroll ↔ GOSI reconciliation and exception resolution.
Quarterly / annual cadence
- • VAT return filing (monthly or quarterly depending on registration).
- • Zakat/CIT return preparation, audited FS tie-outs, and e-filing.
- • MISA license and CR renewals; municipality and chamber renewals.
- • Board/shareholder approvals ahead of CR changes or capital moves.
- • Policy refresh: AML/CFT, whistleblowing, data protection, SoD reviews.
Compliance calendar (practical view)
Assumes Saudi LLC/RHQ with payroll and VAT; adjust for your filing frequency.| Cadence | Obligation | Window | Notes |
|---|---|---|---|
| Monthly | Payroll, WPS/Mudad | By month-end (payment), WPS file before payroll date | Match bank outflows to WPS and GOSI; retain approvals. |
| Monthly | GOSI wage file & contributions | Before payroll release | Update Qiwa before wage file; align headcount to Saudization. |
| Monthly | VAT bookkeeping | Throughout month | Validate tax invoices; check reverse-charge, imports, and exemptions. |
| Monthly | Qiwa contract updates | As changes occur | Keep contracts synced to payroll/GOSI to avoid disputes. |
| Quarterly / Monthly | VAT return (ZATCA) | Last day of month following period | Quarterly for many SMEs; monthly for higher revenue. Pay on time. |
| Annual | Zakat / CIT return | 120 days after FY end | Audited FS required; ensure trial balance is clean pre-audit. |
| Annual | MISA license renewal | 45–60 days before expiry | Check lease validity, SAGIA/MISA conditions, and activity scope. |
| Annual | CR renewal & chamber | 45–60 days before expiry | Board resolutions ready for any changes; settle penalties early. |
| Event-driven | CR amendments (activities, directors, capital) | As needed | Sequence: board/shareholder approvals → notarization → MoJ/MISA → CR. |
| Event-driven | Immigration (visas/Iqama) | Per hire/renewal | Coordinate Qiwa, Muqeem, medicals, and insurance before onboarding. |
Practical controls
Data consistency
Keep headcount, salaries, and allowances identical across Qiwa, GOSI, WPS, and payroll. Lock change windows mid-month.
Evidence trail
Store bank proofs, WPS files, GOSI receipts, VAT returns, and board resolutions in a dated, access-controlled archive.
Early renewals
Open renewals 60 days before expiry (MISA, CR, municipality, chamber, leases). Avoid last-week SLA risks.
Need a managed compliance runbook?
We operate the calendar for you—WPS, GOSI, VAT, Zakat/CIT, and renewals—so finance and HR stay in sync.