In coordination with the Ministry of Commerce and Investment or other relevant authorities, The Zakat, Tax and Customs Authority (ZATCA) will publish a list of persons, Saudi Residents, who wish to act as ‘Tax Representatives’ or ‘Tax Agents’ for taxable persons in respect of their VAT obligations in Saudi Arabia after approving them.
Tax Representative: All Non-Resident taxable persons must have one Tax Representative. The Tax Representative will be jointly liable for payment of tax due by the taxable person until such date the Tax Representative is confirmed by ZATCA as ceasing to act for that taxable person.
Criteria for VAT Tax Representatives:
- Members of SOCPA or established law firms will be accepted without further requirements.
- For others, tax representative must be a KSA resident, be commercially active for at least 5 years and have a contractual agreement with taxable person.
- ZATCA reserves the right to ask for additional documents at its discretion.
Tax Agent: A Resident taxable person may appoint a Tax Agent to act on his behalf in respect of its VAT obligations in Saudi Arabia, by submitting a notification electronically.
Any requests to provide information made by ZATCA on a taxable person may equally be made on a Tax Representative or a Tax Agent for the period in which that individual acts for the taxable person.
For further information about this topic please refer to the Implementing Regulations article seventy-seven