Saudi Arabia VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Austria. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Zakat, Tax and Customs Authority (ZATCA)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	هيئة الزكاة والضريبة والجمارك (ZATCA)
Standard rate	15%
Reduced rates	None
Registration threshold	SAR 375,000
Filing frequency	Quarterly generally; monthly if annual taxable supplies exceed SAR 40 million
E-invoicing / digital reporting	Resident taxable persons are subject to the phased ZATCA electronic invoicing framework for B2B, B2C, and B2G transactions.
Typical registration lead time	2-6 weeks