Country-By-Country report

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Automatic Exchange of financial information according to MULTILATERAL COMPETENT AUTHORITY AGREEMENT ON THE EXCHANGE OF COUNTRY-BY-COUNTRY REPORTS based on transfer pricing bylaws (“Bylaws”), all Taxpayers in the Kingdom whom their annual consolidated revenue of the Multinational Enterprise Groups (“MNE Group”) to which they belong exceeds SAR 3.2 Billion during the year immediately preceding the current Reporting Year, as reflected in the MNE Group’s Consolidated Financial Statements for that preceding year.

Service Level Agreement (SLA) Related services

Service User Manual

Service Publishing Date

Service Languages

Payment Methods

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Free

SMS Service

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Service Duration

Mobile Apps

Restrictions

Multinational Enterprise Groups (“MNE Group”) to which taxpayer belong exceeds SAR 3.2 Billion during the year immediately preceding the current Reporting Year, as reflected in the MNE Group’s Consolidated Financial Statements for that preceding year.

Service Steps

Documents and Prerequisites

Service Steps

1- Visit the service link as shown below:

https://zatca.gov.sa/en/eServices/Pages/eServices_082.aspx

2- Login into the financial institution account or create a new account

3- You will receive a notification on your e-mail for new registrations only

4- Complete the process and upload the requested reports

No No No No No Yes No

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Required Documents

Prerequisites

Taxpayer must have TIN (tax identification number) and Company Identification Number obtained. Taxpayer shall identify an authorized person an admin user of the system.

Support Channels

Frequently Asked Questions (FAQs)

FAQs

Inquiries and Complaints

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Country-By-Country report