VAT Registration Deadline in Saudi Arabia

Yarab A | Updated on: August 23, 2023

All the businesses who make an annual taxable supply of goods and services in excess of SAR 375,000 are required to register for VAT with the General Authority for Zakat and Tax (GAZT). Those which make an annual taxable supply of goods and services in excess of SAR 187,500 but less than SAR 375,000 are eligible for voluntary registration.

To know about Mandatory and Voluntary VAT Registration, please read 'who should register under KSA VAT?'.

The VAT Registration was officially opened in GAZT Portal from 28 August 2017. Though it is mandatory for business with taxable supplies exceeding SAR 375,000 to register under VAT but not all businesses were mandated to register immediately. The GAZT has published the different registration deadlines based on the annual value of taxable supplies made by the businesses. On the basis of taxable supplies value, certain businesses are mandated to register by 20th December, 2017 and rest of the businesses are allowed to obtain a registration by 20th December, 2018.

VAT registration due date based on the annual value of taxable supplies

Due Date	Less than SAR 187,500	From SAR 187,500 to SAR 375,000	From SAR 375,000 to SAR 1,000,000	Above SAR 1,000,000
20-12-2017	Not Applicable	Optional	Optional	Mandatory
20-12-2018	Not Applicable	Optional	Mandatory	Mandatory

As mentioned in the above table, the bigger businesses with annual taxable supplies exceeding SAR 1,00,000 were asked to register by 20th December, 2017. However, the VAT registration period for businesses below SAR 1,000,000 in revenues has been extended till 20th December, 2018.

Voluntary registration is an optional registration for business and it provides significant benefits since it allows the deduction of input tax. The businesses with taxable supplies less than SAR 187,500 are exempted from VAT registration. Businesses who are engaged in supply of goods and services which are not subject to VAT are also exempted from obtaining VAT registration.

Key points for VAT Registration in Saudi Arabia

In order to register for VAT, businesses must first be registered at GAZT for Zakat and Income Tax
Calculate the VAT registration threshold considering the supplies made by you. To know threshold calculation, please read 'VAT Registration Threshold Calculation'
Check your turnover profile and accordingly determine the due date for VAT registration, applicable for your businesses

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