All business entities licensed by the various economic agencies such as the Department of Economic Development (DED), the Free Zone Authorities will be required to register and obtain a VAT Registration Number.

Existing Companies Sum of Turnover in last 11 months and current month
Compulsory AED 375,000 and above
Voluntary Between AED 375,000 and 187,500
Not Required Less than AED 187,500

Excludes the value of Exempt invoices.

New Companies VAT purchase till date in last 11 months and current month
Compulsory AED 375,000 and above

VAT Groups

A group of companies may register under a single VAT registration entity if they meet the eligibility requirements. Such a group is considered as a single taxable entity and allowed to balance the tax credit of member companies. Trade within group companies also does not attract tax.

Eligibility to form a VAT Group are yet to be announced but will most probably include common share-holders with majority stakes in each company.

Watch this page for information on registration requirements and process once the government announces the portal and format for obtaining VAT registration number.

KSA Registration Information

Businesses are expected to register themselves in the last quarter of 2017. The The General Authority for Zakat and Income Tax (GAZT) has announced this along with the penalties for non-compliance as outlined in this PwC bulletin

The information for registration will include:

Personal Information

  • Name
  • Mobile Number
  • Email Address
  • Tax Identification Number
  • KSA Residency Number

Taxpayer Information

TaxPayer Type

  • Individual
    • Taxpayer ID Type
    • Taxpayer ID Number
    • Date of Birth
    • Commercial ID Type
    • Commercial ID Number (CR)
  • Company
    • Company ID
    • Shareholder Information (Capital and profit percentages)
    • Commercial ID Type
    • Commercial ID Number (CR)
  • Estimated VAT Sales over next 12 months
  • Estimated VAT Expenses over next 12 months
  • Actual Sales Value over last 12 months
  • Actual Expenses Value over last 12 months