KSA transfer pricing: above SAR 6M of related-party transactions, the files are mandatory
Updated
ZATCA’s Transfer Pricing Guidelines require a Master File and a Local File once the arm’s-length value of your controlled transactions exceeds SAR 6,000,000 in a 12-month period, and the files are provided on request within 30 days. For fines, the guidelines refer to the Income Tax Law.
Takeaway — Documentation is risk management even when your pricing is perfect.
A general briefing on the law as it stood on 28 September 2026. It is not advice on your facts: the position for a given entity depends on its figures, which is what the engine computes.