Saudi Arabian VAT registration

What are the Saudi Arabian VAT registration thresholds?

Resident and non-resident businesses performing taxable supplies must register with the tax authorities within 20 days of passing the VAT registration threshold. Businesses must evaluate if they have exceeded the threshold on a monthly basis. The registration threshold will be SAR375,000.

VAT registrations may be back or forward dated
Zero-rated or ‘gift’ supplies will not count towards the VAT registration threshold; but supplies received under the reverse charge will
Voluntary VAT registrations for businesses under the annual threshold will be permitted
Anti-splitting rules are included, designed to prevent avoiding the VAT registration threshold

What information is required when submitting a Saudi Arabian VAT number and registration?

All VAT registration applications are made electronically, with the following information:

Name of business, including ID information
Address of business, including email contact details
Commercial registration numbers
Date of VAT registration
Value of annual taxable supplies

Saudi Arabian VAT deregistrations

VAT deregistrations may be required where the taxable supplies cease, or fall below the annual VAT registration threshold

Do I need a Saudi Arabian tax agent?

Non-resident tax payers may use a tax agent or register directly
Non-residents must appoint a Tax agent, who must be approved by the tax authorities
Tax agents are joint and severally liable for the tax payer’s VAT liabilities
VAT Group registrations, where connected businesses apply for a single, combined registration and ID are permitted. The criteria for this includes:
- Only resident businesses
- Common control of the businesses
- As least one of the businesses must be eligible for VAT registration in their own right
- One of the businesses will be nominated as the reporting entity

Get help solving your VAT challenges