GTL Summary:

This provision details the mandatory Value Added Tax registration requirements for non-resident persons in the Kingdom of Saudi Arabia. Under Article 5 of the Implementing Regulations, any non-resident who is not registered but becomes obligated to pay VAT on supplies made or received in the Kingdom must apply for registration with the Authority. The application must be submitted within thirty days of the first supply on which the obligation to pay tax arose. The effective date of the registration is the date of that first supply, ensuring comprehensive tax compliance from the initial transaction.

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: implementing-regulations-3839-article-5
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 5 - Mandatory Registration of Non Residents Obligated to Pay Tax in the Kingdom
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 2 - Taxpayers

Article 5 - Mandatory Registration of Non Residents Obligated to Pay Tax in the Kingdom

  1. A Non resident Person who is not registered with the Authority but is obligated to pay Tax on Supplies made or received by that Person in the Kingdom must apply to the Authority for registration within thirty (30) days of the first Supply on which that Person was obligated to pay Tax.

  2. The registration of a Person who registers under the first Paragraph of this Article takes effect from the date of the first Supply on which the Nonresident Person was obligated to pay Tax.

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