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Value Added Tax (VAT)
Value Added Tax (or VAT) is an indirect tax imposed on all goods and services that are bought and sold by businesses, with a few exceptions. VAT is applied in more than 160 countries around the world as a reliable source of revenue for state budgets.
What is VAT
Implementing re​gulationsVAT training​Registration processesVideosPenalties ​​​



    Preparing your business

    Large businessesLarge businesses

    As a large business, you have already been engaged by the Zakat, Tax and Customs Authority (ZATCA) via a VAT Relationship Manager or a VAT contact centre agent.

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    Small and medium enterprisesSmall and medium enterprises

    As a small or medium business, you have a variety of ways to find out about your VAT readiness status. The Zakat, Tax and Customs Authority (ZATCA) is committed to supporting you during this proces.

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    VAT service providersVAT service providers

    ZATCA has engaged with a set of PoS and accounting software providers. These solutions will support SMEs in implementing VAT.

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Facilitating SMEs compliance with VAT​

Cash accounting

Businesses whose sales do not exceed SAR 5 MN annual supplies can use cash accounting (vs. accrual for larger), whereby their Tax Return includes only Output Tax and Input respect to already paid, rather then invoiced, goods and services​

Simplified invoicing

Simplified Tax Invoice may be used if invoice Value < SAR 1,00 and should include only the issue date, supplier name, address and TIN, description of goods and services supplied, the Consideration payable for the Goods or services and value of VAT payable

Frequency of filling

Filing of Tax Return every three months for businesses with annual supplies < SAR 40 MM

​Need help in handling the VAT tax?

To be compliant with VAT requirements, all businesses will need to make adjustments to their:

Therefore The Zakat, Tax and Customs Authority (ZATCA)​ has taken act​ions to ensure that all.
entities are prepared for VAT implementation by organizing rounds of conferences on VAT and educating accountant bodies.

Ask professional accountants for support​​​​
Tax agents/representatives
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Last Update: 04 Jul 2024 01:19 PM Saudi Arabia Time