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Frequently Asked Questions on VAT

Last updated on 06 April, 2018


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When is it mandatory for me to deregister?

You MUST deregister if the following conditions apply to you:

Taxable person:

  • Ceases to carry on economic activity.
  • Ceases to exist as a legal person in the KSA.

Non-resident:

  • If the non-resident has not made any taxable supplies in the KSA in the most recent 12-month period as of the end of the month.

Resident registered for at least 12 months (all three conditions must be satisfied):

  • Total value of annual supplies or annual expenses in the last 12 months doesn’t exceed voluntary registration threshold (187,500 SAR).
  • Total value of annual supplies made in the KSA or annual expenses in the last 24 months doesn’t exceed the mandatory registration threshold (375,000 SAR).
  • Total value of annual supplies or annual expenses in that month and the subsequent 11 months is not anticipated to surpass the voluntary registration threshold (187,500 SAR).
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