KSA transfer pricing: above SAR 6M of related-party transactions, the files are mandatory
- 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.
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.
https://taxai.agency/insights/ksa-tp-documentation-threshold-penalty