This guide summarises the general rules. Your position depends on ownership, activity and turnover, so we confirm it with licensed tax advisers where needed.
VAT at a glance
- Standard VAT rate: 15%
- Mandatory registration when annual taxable supplies exceed SAR 375,000
- Voluntary registration available above SAR 187,500
- Monthly or quarterly returns depending on turnover
- Tax invoices must meet ZATCA requirements
Zakat and income tax
Generally, Zakat applies to the share of Saudi and GCC owners, and corporate income tax applies to the share of foreign owners. Withholding tax can apply to some payments to non-residents. We coordinate with licensed tax advisers for filings and opinions.
E-invoicing (Fatoora)
E-invoicing started with the generation phase and continues with the integration phase, rolled out in waves to taxpayers selected by ZATCA. Your invoicing and POS systems must meet the technical requirements by your wave's deadline.
Qawaem financial statements
Companies file financial statements on the Ministry of Commerce's Qawaem platform. We prepare the year-end package and coordinate with your licensed auditor.
Frequently asked questions
Do I need to register for VAT?
If your annual taxable supplies exceed SAR 375,000, registration is mandatory. Below that, voluntary registration may be possible above SAR 187,500.
Can you file my VAT returns?
We prepare the records and returns support and coordinate filing through your authorised ZATCA access.
This guide is general information, not legal or tax advice. Requirements change and depend on your activity, ownership and location. Decisions rest with the competent authorities.