VAT registration with ZATCA: mandatory, voluntary and non-resident registration

We test your 12-month sales against the SAR 375,000 and SAR 187,500 limits, register you on ZATCA in time, appoint a tax representative if you are non-resident, and set up your invoices so the first return is clean.

SAR 1,500One time

For: Businesses whose taxable supplies exceed SAR 375,000 in 12 months (mandatory), those above SAR 187,500 who want to register voluntarily, non-residents making taxable supplies in Saudi Arabia, and freelancers and sole proprietors near the threshold.

What we need from you

CR or freelance document
Registration identity
Monthly sales for the last 12 months
Threshold test
Forecast sales for the next 12 months
Expected-to-exceed test
Bank IBAN in the business name
Refunds
Customs import records if any
Import VAT and ID linking
For non-residents: tax representative contract
Mandatory representative
Sales split: standard, zero-rated, exempt
Only taxable supplies count

What we discuss

Are any sales exempt, like residential rent or some financial services?
Exempt sales do not count to the threshold
Will you cross SAR 375,000 in the next 30 days?
Expected supplies also trigger registration
Is voluntary registration worth it for input VAT recovery?
From SAR 187,500 you can recover VAT on costs
Are you a non-resident selling into the Kingdom?
Need a tax representative and different rules
Do you sell through an online marketplace?
Marketplace may be the deemed supplier from 2025 and 2026

What we file

Threshold calculation
Example: Jan to Dec sales SAR 410,000, of which exempt residential rent SAR 60,000. Taxable SAR 350,000 so not yet mandatory; voluntary allowed as above SAR 187,500
VAT registration application
Appoint tax representative (non-resident)

What you get

VAT registration certificate and TIN
Invoice template meeting e-invoicing rules
Return calendar (quarterly or monthly)

The law

Saudi VAT Law (Royal Decree M/113), standard rate 15 percent from 1 July 2020: Standard VAT rate is 15 percent Source
Saudi VAT Law and VAT Implementing Regulations, registration rules: Mandatory registration above SAR 375,000 of taxable supplies; voluntary above SAR 187,500; apply within 30 days Source
Saudi VAT Law penalty provisions: Failure to register SAR 10,000; late payment 5 percent of unpaid tax for each month or part month Source
VAT Implementing Regulations Article 77 (tax agents and representatives): Residents may appoint a tax agent; non-residents must appoint one tax representative who is jointly liable Source

Questions people ask

Online payment in SAR is not open yet. Send us a message and an adviser for Saudi Arabia confirms the scope and the fee before any work starts.