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As organisations adopt more advanced digital tools, including AI-enabled applications, boards and audit committees must remain clear on one fundamental principle, that management owns outcomes, and audit verifies the governance and evidence that support them.

Saudi Arabia is rapidly transforming into a global logistics and industrial hub, supported by large scale investments, strategic infrastructure development, and a strong regulatory framework designed to modernise trade. As businesses expand and diversify within the Kingdom, supply chain resilience has become a fundamental priority. Recent global disruptions have highlighted the need for robust contractual structures, strengthened compliance, and proactive risk mitigation strategies to protect operations and maintain continuity.

Financial reporting in the Kingdom of Saudi Arabia is entering a new era. Driven by regulatory transformation, accelerated market development, and deeper global integration, the reporting landscape is becoming more complex, more transparent, and more strategically important. For CFOs, these shifts demand not only compliance but a forward-looking approach to how financial information is produced, governed, and communicated.

The Saudi tax landscape for digital platforms continues to evolve. In line with its broader efforts to strengthen VAT compliance in the digital economy, Zakat, Tax and Customs Authority (ZATCA) has issued a detailed guide clarifying VAT obligations for electronic marketplaces acting as “deemed suppliers”.

Local Content compliance in Saudi Arabia has entered a more mature and demanding phase. What was once treated as a supporting bid requirement is now a decisive factor in eligibility, scoring, and long-term contract sustainability. For organisations competing for government and strategic projects, local content is a core component of regulatory credibility.

Local content has firmly moved beyond being a regulatory obligation in Saudi Arabia. What was once viewed primarily as a compliance exercise is now a defining factor in winning contracts, strengthening competitiveness, and unlocking long-term value across the Kingdom’s most strategic sectors.

As Saudi Arabia continues to recalibrate its fiscal, regulatory, and commercial landscape under Vision 2030, corporate restructuring has become a core strategic lever for businesses seeking scale, efficiency, and capital optimisation. Mergers, demergers, asset transfers, legal-form conversions, and group reorganisations are increasingly driven not only by growth objectives, but also by evolving tax, Zakat, and regulatory considerations.

Saudi Arabia’s local content agenda is entering a new phase. What began as a policy lever to increase in-kingdom participation is evolving into a more mature, data-driven regulatory regime aligned with Vision 2030 objectives around economic diversification, industrial capability building, and long-term value creation.

Saudi Arabia continues to strengthen its tax landscape as part of its broader economic transformation and alignment with global standards. With many multinational groups establishing Regional Headquarters in the Kingdom as part of the Regional HQ Programme, the role of the Zakat, Tax and Customs Authority (ZATCA) has become even more significant. Regional HQs are now expected to demonstrate robust compliance, transparent reporting, and clear economic substance within Saudi Arabia.

Saudi Arabia’s sports sector is entering a new and pivotal phase. Guided by the ambitions of Vision 2030, the Kingdom is reshaping its sports landscape through comprehensive legal and regulatory reform. These changes are accelerating the professionalisation of clubs, enhancing protections for players, and creating an increasingly attractive environment for both domestic and international investment. The result is a sector that is more transparent, commercially viable, and aligned with global sporting standards.

The Ministry of Finance has issued a resolution extending the Tax Amnesty Initiative, as published on page one of the Official Gazette, Issue No. 5135.

Entities should begin preparing for IFRS 18 ‘Presentation and Disclosure in Financial Statements’ sooner rather than later. Changes from IAS 1 ‘Presentation of Financial Statements’ could have a significant impact on the financial statements.

Last-mile delivery refers to the final stage of the logistics journey, where goods move from a fulfilment centre, hub, or distribution point to the end customer. While it is operationally the “last” step, it is often the most visible, complex, and costly part of the entire supply chain.

Saudi Arabia’s 2026 budget marks a pivotal moment in the Kingdom’s economic transformation. As the country enters the second half of Vision 2030, the budget signals a confident shift from large-scale infrastructure delivery to a more mature phase defined by diversification, private-sector expansion, and long-term fiscal stability. This page highlights the most important themes shaping the coming year, what they mean for companies already operating in the Kingdom and why international investors are finding Saudi Arabia one of the most compelling markets globally.

In a significant step towards strengthening urban development and real estate reform, the Ministry of Municipal, Rural Affairs and Housing (MOMRAH) has announced the issuance of the updated Executive Regulations for the White Land Fees on 28/2/1447H (22 August 2025). The new regulations form part of Saudi Arabia’s ongoing efforts to promote efficient land use, stimulate housing development, and achieve the broader objectives of Saudi Vision 2030.

Grant Thornton Saudi Arabia has signed a Memorandum of Understanding (MoU) with the Association of Chartered Certified Accountants (ACCA) to strengthen collaboration in advancing the accounting and finance profession across the Kingdom.