The Saudi Arabia General Authority for Zakat and Tax (GAZT) has launched an E-Services webpage for Country-by-Country (CbC) reporting. Saudi Arabia's CbC reporting requirements apply for MNE groups meeting a SAR 3.2 billion consolidated group revenue threshold in the previous year, with the first reports due 31 December 2019 in respect of reporting fiscal years ending 31 December 2018. To access the service, users must log in to their account on the GAZT AEOI Portal.