M&A Due Diligence · Tax DD · Vendor DD · Vision 2030

Due Diligence Services Saudi Arabia

Financial, tax, and commercial due diligence for M&A transactions, investments, joint ventures, and Vision 2030 project partnerships in Saudi Arabia.

Due diligence team reviewing documents Saudi Arabia M&A
M&A Due Diligence KSA

As Saudi Arabia's economy grows and Vision 2030 drives unprecedented investment flows — in real estate, technology, healthcare, education, and infrastructure — the need for rigorous financial and tax due diligence before committing capital has never been greater. Whether you are acquiring a Saudi business, entering a joint venture, making a private equity investment, or onboarding a major supplier, a structured due diligence exercise protects your investment and identifies risks before they become costly surprises.

Intelli Solutions provides buy-side, sell-side, and vendor due diligence services specifically designed for the Saudi market — incorporating ZATCA compliance assessment, IFRS financial analysis, Zakat/CIT exposure quantification, and MISA/regulatory standing verification into every engagement.

Our Due Diligence Services

Financial Due Diligence (FDD)

Quality of earnings analysis, working capital assessment, debt and debt-like items, capex requirements, and historical financial performance review — the core of any M&A transaction.

Tax Due Diligence

Identification of ZATCA tax exposures — open Zakat assessments, VAT compliance gaps, WHT non-compliance, transfer pricing risks, and Fatoorah e-invoicing status.

Vendor Due Diligence (VDD)

Seller-prepared DD report for distribution to potential buyers — accelerating deal timelines and increasing buyer confidence in transaction certainty.

Regulatory & Compliance DD

Review of MISA licence status, Saudization compliance, SAMA/CMA regulatory standing, environmental permits, and sector-specific licence validity.

Accounting Policy Review

Assessment of accounting policy choices — revenue recognition timing, capitalisation thresholds, inventory valuation, and depreciation — and their impact on reported earnings quality.

Management Team Assessment

Review of management contract terms, related-party arrangements, incentive structures, and key-person dependencies — critical for Vision 2030 privatisation and PE investments.

Due Diligence for Vision 2030 Investments

Saudi Arabia's Vision 2030 has created unique due diligence considerations that do not exist in other markets:

  • Saudization (Nitaqat) exposure: Targets acquired with non-compliant Saudization ratios face government service suspension — a material operational risk requiring quantification
  • ZATCA compliance status: Outstanding Zakat assessments, open ZATCA audits, and Fatoorah non-compliance are common hidden liabilities in Saudi M&A targets
  • MISA licence conditions: Foreign investment licences have specific conditions — activity restrictions, minimum capital requirements, and reporting obligations — that affect post-acquisition integration
  • Vision 2030 programme participation: Some targets claim revenue from Vision 2030 programme contracts that may be at risk, non-recurring, or subject to Saudization performance conditions
  • Giga-project supply chain exposure: Suppliers to NEOM, Red Sea Project, and Qiddiya face specific contract risks around payment terms, performance bonds, and Saudi content requirements
By the numbers

Due Diligence Services Saudi Arabia — Key Facts

Buy-side & sell-side
DD coverage
3–8 weeks
Typical timeline
Tax + financial
Integrated approach
Vision 2030
Specific risk checks
FAQ

Frequently Asked Questions — Due Diligence Services Saudi Arabia

Scope and timing depend on the complexity of the target. For an SME acquisition, a focused FDD typically takes 3–4 weeks. For a mid-market transaction or a business with complex operations across multiple entities, 6–8 weeks is more typical. We can provide a preliminary red-flag review in 1–2 weeks for time-sensitive transactions. Starting DD as early as possible in the deal process gives the most time to investigate issues and negotiate price adjustments.
Buy-side DD is commissioned by the acquirer or investor — focused on validating the seller's representations and identifying risks to the buyer. Vendor DD is commissioned by the seller — a pre-prepared report available to all potential buyers to accelerate the process, reduce management distraction during a sale, and increase buyer confidence. In competitive auction processes, vendor DD is increasingly standard practice in Saudi M&A transactions.
Yes. A core purpose of financial and tax due diligence is to identify adjustments to the acquisition price — for open tax liabilities, normalisation of non-recurring earnings, working capital shortfalls, or undisclosed contingent liabilities. Our DD reports include specific deal-relevant findings with quantified financial impact, designed to support price adjustment negotiations.

Planning an Acquisition or Investment in Saudi Arabia?

Our DD specialists protect your investment with rigorous financial, tax, and regulatory review. Free scoping call for all transaction sizes.

SOCPA ApprovedZATCA CertifiedFree ConsultationEst. 2010