VAT was introduced at 5% in 2018 and increased to 15% in 2020. It applies to most goods and services.
Who Must Register?
Mandatory above SAR 375,000 annual taxable supplies. Voluntary between SAR 187,500 and SAR 375,000.
Filing Requirements
Quarterly for most businesses. Monthly above SAR 40 million. Returns due within one month after the tax period.
E-Invoicing (FATOORAH)
All VAT-registered businesses must issue electronic invoices. Phase 2 integration with ZATCA is now being progressively enforced.
Our compliance support service includes VAT filing guidance and preparation.
