How VAT Registration and Filing Works in Saudi Arabia

Businesses operating in Saudi Arabia must understand how Value Added Tax (VAT) registration and filing works, with VAT charged at 15% on most taxable supplies and imports. Registration and filing are handled entirely online through the Zakat, Tax and Customs Authority (ZATCA) e-services portal at zatca.gov.sa.

In 2026, VAT registration is mandatory once annual taxable revenues reach SAR 375,000. Voluntary registration is available for businesses with taxable revenues between SAR 187,500 and SAR 375,000. To register, a business needs a valid Commercial Registration (CR) issued by the Ministry of Commerce and a tax identification number (TIN) or an e-services account.

Documents and steps

Typical documents include the Commercial Registration, a municipality or business license if applicable, business address and main activity details, financial records showing actual or projected taxable supplies over 12 months, a bank IBAN in the business name, the National ID or Iqama of the authorized representative, and the Articles of Association for companies.

To register, log in to the ZATCA portal e-services account — companies use a username and password, while individuals sign in via Nafath. From “VAT Services,” select “Register in VAT,” then enter taxpayer details, financial information, and a breakdown of taxable, zero-rated and exempt supplies. Applicants declare whether registration is mandatory or voluntary, attach supporting documents, review the summary and submit. A confirmation is sent by SMS and email, and a VAT registration certificate is issued showing the VAT number and effective date.

Non-resident businesses making taxable supplies in the Kingdom must appoint a Saudi-based tax representative who is jointly liable for compliance. The non-resident creates a special account on the ZATCA portal, submits a passport and foreign business registration, and files the VAT registration form declaring Saudi turnover and supply types. Getting registration right helps businesses stay compliant and avoid penalties.

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