How should non-resident tax payers and foreign companies store their VAT records?

Non-resident taxpayers need to have a designated tax representative in KSA who is responsible for maintaining the taxpayer’s VAT records. These records can be:

• Physical documents stored inside the KSA.
• Electronic documents where the physical server is located:
  • inside the KSA or;
  • outside the KSA with a terminal inside the KSA through which data can be accessed.  

Multinational companies that maintain records outside the KSA must have a terminal inside the KSA where their KSA-related VAT records are accessible.