ZATCA (Zakat, Tax and Customs Authority)
ZATCA (Zakat, Tax and Customs Authority) is the Saudi authority responsible for customs and taxation. It was formed in 2021 by merging the General Authority of Zakat and Tax with the General Authority of Customs, creating a single body that controls the border and administers the Kingdom's taxes.
ZATCA administers customs (duty assessment and clearance, via Fasah and the Bayan declaration), VAT and excise tax, zakat, and the mandatory e-invoicing (Fatoora) system. Merging customs and tax under one authority means an importer's duty and VAT are handled by the same body, tightening the link between border control and tax compliance.
Because ZATCA runs both customs and tax, a Saudi import is a single compliance event spanning duty, VAT and e-invoicing — all under one authority with one view of the transaction. Understanding how ZATCA links these is essential to clearing goods and staying compliant in the Kingdom.
What did ZATCA merge?
The General Authority of Zakat and Tax with the General Authority of Customs, in 2021.
What does ZATCA administer?
Customs, VAT, excise tax, zakat and the mandatory e-invoicing (Fatoora) system.