Guide · Saudi Arabia

Website legal requirements Saudi Arabia businesses should know

Saudi Arabia's Personal Data Protection Law is enforceable, and its E-Commerce Law covers online sellers in the Kingdom and sellers abroad who offer products or services to consumers there. Online stores must disclose seller details, and consumers have a right to rescind in specified circumstances. Resident taxpayers must generate and store tax invoices through compliant electronic solutions. Invoice details must be in Arabic, and e-invoicing integration with ZATCA is being extended in waves.

Checked against official sources on 5 November 2026. General information, not legal advice: confirm the rules that apply to your business with an adviser.

What privacy law applies to my site or app?

Saudi Arabia's Personal Data Protection Law took effect on 14 September 2023 and became fully enforceable by the Saudi Data & Artificial Intelligence Authority (SDAIA) after a grace period that ended on 14 September 2024. Review how your forms collect personal data when planning your site or app.

What cancellation rights do online customers have?

Under the Saudi E-Commerce Law, a consumer may rescind a contract within seven days of receiving the product or concluding the service contract, provided the product or service has not been used. Exceptions include customised products. Account for this when planning your store's cancellation information and process.

What invoicing rules affect my online shop?

Phase 1 (Generation Phase) of ZATCA's e-invoicing has applied since 4 December 2021 to all resident taxpayers. They must generate and store tax invoices and notes through compliant electronic solutions. Plan how your checkout and invoicing solution will handle these records.

Saudi VAT Implementing Regulations require tax invoice details to be shown in Arabic. Any other language on the invoice is a translation. Plan space for Arabic invoice details in your invoicing system.

Can my customers pay online with mada cards?

Yes. mada cards can be used for online payments at e-commerce outlets through the 3D Secure protocol. mada is a national payment system owned by the Saudi Central Bank (SAMA). Consider this when selecting payment options for your checkout.

What language should I consider for my site?

Article 1 of Saudi Arabia's Basic Law of Governance states that the Kingdom's language is Arabic. Consider Arabic text when planning your pages and forms.

Who administers Saudi Arabia's national domains?

The Saudi Network Information Center (SaudiNIC) administers the .sa and Arabic .السعودية domains. The Communications, Space & Technology Commission (CST) operates SaudiNIC. Consider these domain options when planning your site's address.

What business details must my online store show?

Saudi Arabia's E-Commerce Law (Royal Decree No. M/126 of 2019) applies to service providers in the Kingdom and to practitioners abroad who offer products or services to consumers in the Kingdom. An online store must disclose the seller's name or identifying details, address, contact information and commercial registration name and number, if any. Make room for these details on your store.

What should I check before building my site?

Phase 2 of Saudi e-invoicing requires taxpayers' e-invoicing solutions to integrate with ZATCA's Fatoora platform and is being extended in further waves. Use these steps to plan your site or app.

  • Review how your forms collect personal data.
  • Show the required seller and contact details on your store.
  • Plan cancellation information and a process for customer requests.
  • Plan how to generate and store invoices through a compliant electronic solution.
  • Include Arabic tax invoice details in your invoicing system.
  • Check which e-invoicing integration wave applies to you.
  • Consider mada when selecting checkout payment options.
  • Consider Arabic text and Saudi national domains for your site.

Questions

What is the standard VAT rate in Saudi Arabia?

The standard VAT rate is 15%. It is administered by the Zakat, Tax and Customs Authority (ZATCA).

Who is covered by Wave 25 of e-invoicing integration?

Wave 25 covers taxpayers whose VAT-subject revenues exceeded SAR 187,500 in 2022, 2023, 2024 or 2025. ZATCA announced the wave in July 2026, and those taxpayers must integrate with the Fatoora platform by 1 February 2027.

Can a customer use sarie without an IBAN?

Yes. sarie lets customers use a mobile number, national ID or email address instead of an IBAN. SAMA's instant payment system processes low-value transfers instantly 24/7.

Are Tamara and Tabby licensed for buy-now-pay-later services?

Yes. The Saudi Central Bank (SAMA) licensed Tamara Finance to provide consumer finance and buy-now-pay-later services in March 2025. SAMA has also licensed Tabby Finance to engage in buy-now-pay-later activity.

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