ZATCA VAT Registration for Non-Resident Sellers in Saudi Arabia

A foreign seller that supplies Saudi customers may have to register for VAT with ZATCA. The rule for non-residents sits in Article 5(1) of the VAT Implementing Regulations, and it is separate from the SAR 375,000 threshold that applies to businesses based in the Kingdom. On Amazon and noon, a valid Saudi VAT number is now the normal price of selling in KSA.

This is general information, not tax advice. Check your own facts with ZATCA or a Saudi tax adviser before you file.

Do non-resident sellers have to register for VAT in Saudi Arabia?

Often yes, but the test for non-residents is not the same as the one for local businesses. ZATCA's guideline on registration says persons not resident in the Kingdom must collect or pay VAT in certain circumstances. It points to Article 5(1) of the Implementing Regulations, "Mandatory registration of Non-Residents".

ZATCA's professional services guideline describes a non-resident supplier as one with no place of business or other fixed establishment in KSA. A Saudi buyer who gets an invoice from a supplier with a non-KSA address and no KSA commercial registration should assume that supplier is non-resident.

Don't assume the SAR 375,000 figure protects you. Read Article 5(1) itself, or ask an adviser to apply it to how you sell.

What do Amazon and noon require from foreign sellers?

Both marketplaces push foreign sellers towards a Saudi VAT number, and their rules differ by programme.

Sources: Amazon's Saudi VAT page and Middle East VAT notice, noon's documents page and VAT FAQ.

Two Amazon pages give two timings, "from the first sale" and "within 30 days". Don't wait for the later date. Check the current wording in Seller Central.

What about self-shipped orders?

Amazon's notice says sellers who ship orders themselves are not required to register. That is Amazon's reading, and it may not match ZATCA's law. Don't treat it as a rule. Test your own case against Article 5(1).

What about noon Global Store?

noon's guide for Indian sellers says VAT registration is not mandatory for the Global Store in the UAE or KSA, and those sellers are registered as non-VAT. An older noon FAQ on the UAE-to-KSA store says noon acts as principal and remits VAT to ZATCA. That page is old, so confirm it is still current before you rely on it.

What happens if you sell in Saudi Arabia without a VAT number?

You can lose money, margin or the listing, depending on the channel.

• Amazon: Sellers can list without uploading a number, but Amazon warns ZATCA may fine them. Amazon also says a non-registered seller should give the buyer a commercial invoice without collecting VAT.
• noon: Under clause 6.8 of the KSA seller terms, if noon decides a seller is KSA-resident and has no verified VAT number, noon collects the VAT, deducts it from the seller's proceeds, remits it to ZATCA and issues tax invoices in noon's own name. Today that clause applies only to KSA-resident sellers.
• Amazon.sa deductions: A seller forum thread says Amazon deducts VAT where no number is provided from 1 January 2026. It's a user thread, not an official notice. Treat it as a pointer and check Seller Central.
• Input VAT: A non-resident not registered for KSA VAT can't deduct input VAT through a VAT return.

ZATCA has also issued amendments to the Implementing Regulations on electronic marketplaces. They deal with who handles VAT when a marketplace sits between a non-resident supplier and the customer. Read them if you sell mainly through a platform.

How do you register for VAT with ZATCA as a non-resident?

You apply through ZATCA's e-services, then add the number to your marketplace account. ZATCA's e-services guideline describes a "Registration for VAT" tab, and a verification service for checking a VAT number.

1. Confirm you must register. Apply Article 5(1) to how you sell: through FBA, through noon, or direct to Saudi customers.
2. Gather company documents. ZATCA lists what it needs in the service itself. Use your exact legal company name.
3. Submit the application in the ZATCA registration service and answer any follow-up requests.
4. Receive your VAT number and certificate.
5. Add the number to the marketplace. On Amazon the path is Seller Central > Settings > Tax Settings > Add VAT/GST Registration Number, then pick Saudi Arabia. On noon, keep the number under your legal name in the Seller Account.
6. Report status changes. noon asks sellers to tell it of any VAT status change within 3 calendar days.
7. Issue correct invoices. A simplified invoice must be in Arabic. Under SAR 1,000, the supplier's VAT number isn't required on it, per ZATCA's VAT page.

Amazon says approval usually comes within 3 to 5 business days once ZATCA has the full information.

What mistakes delay a Saudi VAT number?

Most delays are small mismatches, not hard rules.

• Name mismatch. Amazon checks that the legal company name in Seller Central matches the name on the tax certificate.
• Wrong country. Amazon says to pick the sales country, not your nationality.
• Old certificate types. noon no longer takes freelance certificates for new KSA sellers.
• Late updates. Not telling noon about a VAT status change within 3 calendar days breaks its terms.
• Copying a rule from a forum. Check the Amazon, noon and ZATCA pages, which are the ones that apply to you.
• No Arabic invoice template. Set it up before your first Saudi sale.

A worked example. Say a Turkish brand sends stock to an Amazon fulfilment centre in KSA through FBA. Under Amazon's own page, it needs a Saudi VAT number from the first sale. It should register with ZATCA first, then add the number in Seller Central, using the exact legal name on its certificate.

Where does Quickship fit?

Quickship is a software company. We don't register you for VAT, file returns or give tax advice. Your VAT number comes from ZATCA, and a tax adviser should confirm your obligations.

If you're a brand abroad opening seller accounts, our Marketplace Activation module covers Amazon.ae and noon seller accounts. Sort out the Saudi VAT question in parallel, so your account details and your tax certificate use the same legal name.