When the capital of the business activity exceeds one hundred thousand riyals, the employer must maintain commercial records, including at least the original journal, the inventory book, and the general ledger. These records should accurately reflect the financial position of the merchant, including their assets, rights, and liabilities related to their business activity

In specific financial periods, entities submit Zakat returns that include transaction pricing models. The requirements vary based on the type of return.

 As per the electronic invoicing regulations, employers must implement electronic invoicing and avoid issuing paper invoices since the Zakat, Tax, and Customs Authority requires enterprises to exchange invoices electronically in an integrated and organized manner between seller and buyer.

A value-added tax return is submitted to the Zakat, Tax, and Customs Authority, along with a statement of all taxable sales and purchases.