Saudi VAT is 15% (standard). Foreign e-commerce sellers selling into KSA must register when Saudi taxable supplies exceed SAR 375,000/year; filings are monthly or quarterly depending on revenue; ZATCA e-invoicing (FATOORA) phase requirements apply progressively.
KSA VAT essentials: (1) Standard rate 15% (raised from 5% in July 2020). (2) Foreign sellers without KSA presence: mandatory registration when Saudi B2C supplies exceed SAR 375,000 in 12 months. (3) Filing frequency: monthly for revenue above SAR 40 million, quarterly below. (4) ZATCA e-invoicing phases continue rolling out — businesses meeting thresholds must integrate compliant e-invoicing systems. (5) Saudi-specific: customs VAT at import is 15% on CIF + duties; no VAT on certain financial services and residential rent. Penalties range 5-25% of tax due plus late fines. Market access note: Noon and Amazon.sa verify VAT registration — operating without it risks delisting.
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