The discussion about the legal and financial obligations of commercial establishments is lengthy, but they can be summarized into key steps that we will discuss in this article. • Registration and Permits: Registering the establishment in the commercial register is one of the most important steps that a commercial establishment owner must take to be able to start their business in compliance with regulations. After completing the structural requirements for the institution or company that the merchant intends to establish, they take their first step by issuing a commercial register electronically through the Ministry of Commerce website, in which they specify the type of company, document the articles of association, and pay the fees associated with its issuance. Some activities may also require issuing a license to practice the activity, which is a procedure for establishments to practice a specific commercial or professional activity. The license requires compliance with civil defense requirements, the existence of a commercial register, and that the person is not prohibited from practicing the activity. However, there is a long list of activities that do not require a license, such as repair and modification activities for personal and household goods. Regarding online stores that do not have a physical headquarters, they also do not require a license except for those practicing an activity that requires a permit to practice. • Employment: All establishments are committed to issuing work organization regulations, which are approved by the Ministry. These regulations include clauses and conditions related to working days, holidays, the calendar used, and other regulations related to the internal work environment. They must be prepared and approved in Arabic and placed in a prominent area at the workplace. The absence of these regulations will result in a financial fine and the closure of the establishment. After hiring and signing contracts, the establishment must document its employees' contracts electronically through the contract documentation and management service via the Qiwa platform. The contract is considered documented and approved by the Ministry after both parties agree to it. Employee contracts can also be created and documented via the Mudad platform. Regulations dealing with labor affairs have also focused on wage protection, resulting in the launch of the Mudad program under the supervision of the Ministry of Human Resources. The platform offers a Wage Protection System for establishments that have a prior subscription to the system, and a payroll management service that establishments that have not previously subscribed are required to join. The service costs a certain amount per year, which increases based on the number of employees in the establishment and covers all sectors. Violating the wage protection system also results in the suspension of the establishment's services by the Ministry of Human Resources and Social Development. To achieve compliance and avoid fines, the merchant or commercial establishment owner is committed to achieving the required Saudization (nationalization) percentages. They cannot recruit a worker under their responsibility except after the Ministry's approval and the worker obtaining a work permit. Recuritment of a worker entails obligations related to visa, residency, and license fees. The employer is also committed to contracting with one of the qualified health insurance companies to cover their employees and their resident and Saudi family members with a health insurance policy. Any violation of Saudization standards will result in the Ministry's refusal to renew the work permit. To encourage establishments to achieve the Ministry's goal of raising the Saudization rate, it established the Nitaqat program, which classifies establishments according to their Saudization rates. Establishments with the highest Saudization rates are in the Platinum category, and the lowest in the Red category. The Saudization rates required by the Ministry differ according to the number of its workers, and the Ministry provides a number of services to each establishment based on its category. Employers who employ one or more workers are also obligated to apply the social insurance system and its regulations. This includes registering their workers in both branches of the system: the occupational hazards branch is applied to all workers, both citizens and non-citizens, while the pensions branch is applied compulsorily to Saudis only. Failure to comply with the provisions of this system exposes the commercial establishment to violations and fines issued by the Ministry's inspectors. • Financial Obligations: Commercial establishments and online stores whose annual sales exceed 375,000 SAR are required to register for Value Added Tax (VAT) and pay the due tax. The Zakat, Tax and Customs Authority also issues a Zakat invoice that must be paid by every establishment, whether small or medium. Even for establishments that do not have financial statements, the Authority collects Zakat from them in an estimated manner by linking with other government agencies to determine the establishment's capital, number of workers, and other information. In addition, several fees are imposed on the supply of goods, such as VAT, selective tax on some products, and customs tariffs. Every taxable person residing in the Kingdom will also be required to activate the electronic invoicing system, a procedure aimed at converting the process of issuing paper invoices and notes into an electronic process that allows invoices to be exchanged and processed electronically.