Conditions for Tax Representatives of a non-resident person in the Kingdom
As an interim measure, the General Authority of Zakat and Tax (GAZT) has released a manual VAT registration form to facilitate the VAT registration for non-established businesses.
GAZT has also issued a communication to all accounting firms in the Kingdom of Saudi Arabia (KSA) on the steps that need to be considered when an office is to act as a tax representative for a non-resident person in the Kingdom.
In accordance to the Gulf Cooperation Council (GCC) Unified VAT Agreement, the KSA VAT Law and Implementing Regulations and the Fifth Article in the VAT Implementing Regulations, the tax representative and the non-resident person should follow the below instructions:
- 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 on the GAZT website within thirty (30) days of the first Supply on which that Person was obligated to pay Tax.
- Registration of non-resident Taxable Persons with GAZT for VAT purposes can also be done through completing the attached form that includes the taxpayer and tax representative data. The form should be sent to the following email dedicated to non-resident person registration: Registration@vat.gov.sa.
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 Non-Resident Person was obligated to pay Tax.
- The non-resident person can then appoint and register his tax representative office as its tax representative.
It is worth noting that in all cases non-resident persons must have a tax representative according to the criteria specified on the GAZT’s VAT website.