KSA has launched the VAT pre-registration process

The General Authority of Zakat and Tax (GAZT) of the Kingdom of Saudi Arabia (KSA) is running the pre-registration process for Value Added Tax (VAT) where the vast majority of large taxpayers are automatically registered.

This was made possible given the already available information from the existing database of large businesses in the country. The typical information required for VAT registration is listed at the bottom of this email.

Once businesses are fully pre-registered, they will receive a notification via email.  In some cases, they may also be contacted by phone.  As a next step, it is expected they will receive their VAT number around the month of September. It is expected that any company that is not covered via the pre-registration process, will have the ability to officially register via the GAZT e-portal from September onward.

In addition, there will be a separate process for VAT group registration. The issue here is that in this case large entities will want to form a VAT group which means they might need to cancel the pre-registration and then re-register or go through another process to eliminate the duplicate registration numbers allocated to their subsidiary entities etc. The exact procedure and timelines will hopefully be available in due course.

To access the Deloitte bilingual KSA VAT draft law, please follow this link. Deloitte has also prepared a one pager to provide guidance to businesses operating in KSA which can be found here.

Download our “VAT in the GCC guide” mobile app to get instant live push notifications of any VAT developments on your iOS or Android device.

Information required for VAT registration   
Personal Information

• Taxpayer's Name
• Taxpayer's Mobile Number
• Taxpayer's Email Address
• Taxpayer Identification Number
• KSA residency

Tax Information

• Taxpayer's Type
  • If Individual taxpayer:
    • Taxpayer ID type
    • Taxpayer ID number
    • Date of birth
    • Commercial ID type
    • Commercial ID number (CR)
  • If Company taxpayer:
    • Company ID
    • KSA Shareholder (capital and profit percentages)
    • Commercial ID type and number (CR)
• Estimated VAT sales value over the next 12 months
• Estimated VAT expenses over the next 12 months
• Sales value over the last 12 months
• Expenses over the last 12 months