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    • Saudi Arabia

    Country Saudi Arabia
    Currency SAR
    EU Member State No
    Standard VAT/GST rate 5%
    Reduced VAT/GST rate 0%
    VAT registration limit for established businesses Yes
    VAT registration limit for non-established businesses
    VAT return filing periods Monthly / Quarterly
    Annual VAT returns No
    Additional reporting requirements
    VAT recovery by non-established non-EU businesses Yes
    Reverse Charge Yes
    Fiscal representative required for non-EU businesses
    Statute of limitations There is no specific audit process followed by the GAZT; however, the most common ways for the GAZT to select companies for tax audits are the size of the company, the companies’ shareholders nationality (totally owned by foreigners and branches of foreign companies), and certain risk assessment measures.