VATLive > Blog > VAT > Saudi Arabia drops VAT fiscal representative

Saudi Arabia drops VAT fiscal representative

  • VAT
  • Jul 29, 2019 | Richard Asquith

Saudi Arabia’s General Authority of Zakat and Tax (GAZT) has dropped the requirement for foreign VAT-registered businesses to appoint a local fiscal representative. The measure was implemented on 18 July 2019.

VAT was introduced in the Gulf state at the start of 2018. Until now GAZT had required non-resident businesses appoint a special local VAT agent for registraiton, filngs and VAT payments. This was to aid their communications. Going forward, foreign tax payers without a fiscal representative will have to appoint a local accountant for record-keeping. But they will now be able to liaise with the tax authorities directly through the GAZT portal, which covers filings and payments.

Foreign tax payers without a fiscal representative will also be required to make a cash deposit or bank guarantee with GAZT to cover any future VAT liabilities. This will be assessed at approximately six months’ VAT liabilities.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.