GTL Summary:

Article 3 establishes the tax registration obligations for a Taxable Person conducting an Economic Activity in the Kingdom, in line with the Agreement. It mandates registration for those obligated and provides an option for voluntary registration for those who are not, subject to conditions in the Regulations. The Authority is tasked with issuing a registration certificate and maintaining a register of all registrants. The Regulations will define the specific terms, procedures, and timelines for registration, including cases for application rejection. Furthermore, the Regulations will stipulate the conditions under which a Taxable Person making exclusively zero-rated supplies may be exempted from registration.

Document Type: Tax Law Article
Law: Value Added Tax Law
Article Number: 3
Country: 🇸🇦 KSA
Location: Chapter 2 - Registration for Tax Purposes
Order: 3
Last updated at: 2025-12-26 14:13:52 UTC

Chapter 2 - Registration for Tax Purposes

Article 3

  1. A Taxable Person shall be obligated to register according to the Economic Activities carried out by the Taxable Person in the Kingdom and in accordance with the provisions stipulated in the Agreement.

  2. A Person carrying out an Economic Activity, who is not obligated to register under the provisions of the Agreement, may voluntarily register provided that the Person complies with the terms and conditions stipulated in the Regulations.

  3. The Authority shall issue a registration certificate to each registered Person and the Regulations shall determine the information which must be included in the certificate.

  4. The Authority shall create a register containing the relevant details of each registered Person.

  5. The Regulations shall determine:

    1. The terms, conditions and procedures required for registration, its specified timelines, the cases for the rejection of a registration application and the procedures for notifying the registrant of the decisions issued by the Authority in relation to this.

    2. The terms and conditions required to exempt a Taxable Person that provides only zero-rated Taxable Supplies from the obligation to register.

←
Previous
Article 2
Next
Article 4
→
Fast-loading version for search engines - Click here for the interactive version