GTL Summary:

This article of the Implementing Regulations establishes the procedure for mandatory Value Added Tax registration in the Kingdom of Saudi Arabia. It mandates that any unregistered resident person must calculate the value of their supplies on a monthly basis for the preceding twelve-month period. If this value exceeds the Mandatory Registration Threshold as defined in the GCC Unified VAT Agreement, the person must apply for registration to the Authority within thirty days. As specified in Article 8 of these Regulations, the registration becomes effective from the beginning of the month following the submission of the application.

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: implementing-regulations-3839-article-3
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 3 - Mandatory Registration - Supplies Exceed the Mandatory Registration Threshold
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 2 - Taxpayers

Article 3 - Mandatory Registration - Supplies Exceed the Mandatory Registration Threshold

  1. For registration purposes, every Resident Person in the Kingdom who is not registered by the Authority must at the end of each month calculate the value of his Supplies made in the Kingdom within the twelve months then ended, in accordance with the requirements set out in the Agreement. In cases where this value exceeds the Mandatory Registration Threshold detailed in the Agreement, the Person must apply to the Authority to register within thirty (30) days of the end of that month pursuant to Article 8 of these Regulations.

  2. The registration of a Person who registers under the first Paragraph of this Article takes effect from the start of the next month following the month in which the registration application is submitted.

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