Gulf and Middle East

Gulf & Middle East ZATCA E-Invoicing Onboarding Deadlines 2026: Find Your Wave Every ZATCA Fatoora Phase 2 wave so far, its revenue threshold and integration deadline, how to find your wave, and the checklist for integration day. 9 min read E-invoicing ZATCA Phase 2 e-invoicing: what integration actually requires Phase 2 of Saudi e-invoicing moves you from printing a compliant invoice to connecting your billing system directly to ZATCA. This guide explains clearance versus reporting, the cryptographic pieces involved, and what breaks in practice. 4 min read Compliance What makes a tax invoice ZATCA-compliant in Saudi Arabia The field-by-field difference between a standard and a simplified tax invoice, what the QR code must contain, and the details that most often make an otherwise correct invoice non-compliant. 3 min read VAT Filing a Saudi VAT return: what your system needs to produce How the VAT return maps onto your sales and purchase ledgers, why the return and the tax report so often disagree, and what to reconcile before you file. 3 min read Gulf & Middle East Saudi VAT Penalties: Late Filing and Payment Rates Saudi VAT penalty bands for late registration, late filing and late payment, how they stack in one worked example, and the route back once a deadline is missed. 8 min read Gulf & Middle East Zakat vs Corporate Tax in Saudi Arabia Explained Who pays Saudi Zakat at 2.5% and who pays corporate income tax at 20%, how a mixed-ownership company splits between them, and what the books must separate. 8 min read Gulf & Middle East Saudi Withholding Tax Rates for Non-Residents Saudi withholding tax rates on payments to non-residents, when to withhold, the monthly remittance deadline, and the accounting entries with a worked example. 9 min read Gulf & Middle East GOSI Contribution Rates Saudi Arabia 2024-2028 Saudi GOSI contribution rates for 2024 to 2028, old system versus the new phased schedule, expatriate rules, the wage cap and a worked monthly payroll. 8 min read Gulf & Middle East End of Service Benefits in Saudi Arabia Explained The Saudi end-of-service gratuity formula, how resignation and termination change what is owed, a worked SAR example, and the monthly accrual entry. 8 min read Gulf & Middle East WPS and Mudad Payroll Compliance Across the Gulf How Saudi Mudad, UAE WPS, Qatar WPS and Bahrain WPS 2.0 compare: deadlines, exclusions and penalties, and what a payroll run must get right in each. 9 min read Buyer guide Choosing an ERP in Saudi Arabia: a practical checklist What actually separates ERP systems for a Saudi business — compliance depth, Arabic that works, deployment and data residency, and the questions that expose the difference before you buy. 3 min read Gulf & Middle East Choosing an ERP in the UAE A practical checklist for choosing an ERP in the UAE: TRN and Corporate Tax fields, free zones, VAT, e-invoicing readiness, WPS payroll and AED currency. 9 min read Gulf & Middle East UAE corporate tax registration deadlines UAE corporate tax registration deadlines as of September 2026: the 3-month rule for new businesses, the AED 10,000 penalty, and when your first return is due. 9 min read Gulf & Middle East UAE Small Business Relief explained UAE Small Business Relief as of September 2026: the AED 3,000,000 revenue test, how the election works, the extension to 2029, and when not to elect it. 8 min read Gulf & Middle East UAE free zone vs mainland corporate tax UAE free zone vs mainland corporate tax: Qualifying Free Zone Person income, the de minimis rule, and a worked split of qualifying versus taxable income. 9 min read Gulf & Middle East UAE VAT registration and returns UAE VAT registration and returns as of September 2026: the AED 375,000 threshold, EmaraTax registration, filing deadlines, reverse charge, and the new penalty rules. 8 min read Gulf & Middle East UAE e-invoicing: Peppol, PINT AE and ASPs UAE e-invoicing as of September 2026: the 5-corner Peppol model, PINT AE, Accredited Service Providers, and the verified 2026-2027 mandate timeline by taxpayer size. 9 min read Gulf & Middle East UAE gratuity: end-of-service calculation UAE end-of-service gratuity as of September 2026: the 21/30-day formula under Federal Decree-Law 33 of 2021, the 2-year cap, eligibility, and a worked AED example. 8 min read Gulf & Middle East UAE unemployment insurance: ILOE explained UAE ILOE unemployment insurance: who must enrol, the AED 5 and AED 10 premium tiers, the benefit cap, penalties, and how it differs from end-of-service gratuity. 9 min read Gulf & Middle East GCC VAT rates and thresholds compared GCC VAT rates and thresholds compared for September 2026: Saudi Arabia 15%, Bahrain 10%, UAE and Oman 5%, and why Qatar and Kuwait still have none. 8 min read Gulf & Middle East GCC e-invoicing models compared GCC e-invoicing models compared: Saudi Arabia's ZATCA clearance, the UAE's 5-corner Peppol network, and platform issuance in Jordan and Egypt, explained. 9 min read Gulf & Middle East GCC excise tax rates compared by country GCC excise tax rates compared as of September 2026: the 100/50 percent pattern in five states, the new sugar-tier system, and why Kuwait still has none. 9 min read Gulf & Middle East GCC Minimum Top-Up Tax (DMTT) Explained The GCC domestic minimum top-up tax as of September 2026: who the EUR 750 million test catches in the UAE, Kuwait and Bahrain, and why most SMEs are exempt. 8 min read Gulf & Middle East IFRS adoption in the Gulf compared How IFRS is adopted across the Gulf and wider Middle East: SOCPA in Saudi Arabia, UAE Corporate Tax rules, Qatar, Kuwait, Bahrain, Oman, Egypt and Jordan. 9 min read Gulf & Middle East Qatar corporate tax and Dhareeba filing Qatar's 10 percent corporate tax explained: who is taxable, Dhareeba registration and filing, withholding tax, and what no VAT yet means for pricing. 9 min read Gulf & Middle East Kuwait tax system for businesses explained Kuwait has no general corporate tax or VAT, but foreign-owned entities pay 15 percent, a 5 percent contract retention applies, and large groups face the DMTT. 9 min read Gulf & Middle East Bahrain VAT Registration and Returns Bahrain's VAT rules as of September 2026: the 10% rate, mandatory and voluntary registration thresholds, monthly vs quarterly filing, and penalties. 8 min read Gulf & Middle East Oman VAT and Fawtara E-Invoicing Explained Oman's VAT and Fawtara e-invoicing rules as of September 2026: the 5% VAT rate, registration thresholds, the phased Fawtara rollout, and withholding tax. 9 min read Gulf & Middle East Egypt E-Invoice and E-Receipt Mandate Egypt's ETA e-invoice and e-receipt mandate as of September 2026: who must comply, the EGP 250,000 threshold, UUID and QR rules, and the compliance penalty. 8 min read Gulf & Middle East Egypt VAT and Corporate Tax for Businesses Egypt's VAT and corporate tax rules as of September 2026: the 14% VAT rate, filing deadlines and penalties, corporate tax rates by sector, and withholding tax. 9 min read Gulf & Middle East Jordan JoFotara E-Invoicing Explained Jordan's JoFotara e-invoicing system as of September 2026: who must issue through it, the input-credit risk for buyers since April 2025, and the timeline. 9 min read Gulf & Middle East Jordan Sales Tax and Income Tax Rates Jordan's GST and corporate tax rules as of September 2026: the 16% GST rate, tiered corporate tax by sector, the National Contribution Tax, and Aqaba's rates. 9 min read