Yes, in accordance with article 66 in the Implementing Regulations of the Value-Added Tax Law. In case a cloud e-invoicing solution or a cloud data center located outside the kingdom is used, an extension or access to data must be available in the branch that is located in the kingdom, and it should allow access to all related records. Additionally, non-tax related regulations may apply to the taxpayer entity, such as National Cybersecurity Authority and/or National Data Management Office published laws and any other applicable regulations or controls.​​