Saudi VAT for Non-Resident Sellers: Registration, Filing & DDP

Selling to Saudi Arabia from abroad doesn't mean you need a Saudi company. But it often means you need a Saudi VAT number.

Here's the rule. Non-resident sellers get no registration threshold. If you owe VAT on a sale in the Kingdom, you register with ZATCA (the Zakat, Tax and Customs Authority) within 30 days of that first sale.

The good news? It's an online process with no Saudi company involved. Foreign brands sell this way on Amazon.sa and noon every day.

Below you'll find when registration applies to your selling route, how to apply, and a worked example in riyals.

Do non-resident sellers need Saudi VAT registration?

Yes, if you make taxable sales inside the Kingdom. The SAR 375,000 threshold you may have read about only applies to resident businesses. A non-resident registers from the first sale, whatever its value.

What decides it is where the goods are when you sell them:

• Stock inside Saudi Arabia. FBA, FBN or a 3PL warehouse in Riyadh makes each sale a domestic supply. You charge 15% VAT and must register.
• Parcels shipped from abroad. Each order is imported by the customer. VAT is collected at the border, so the sale itself usually doesn't trigger registration.
• Digital services to consumers. Apps, courses and software sold to Saudi consumers are taxable in the Kingdom, so you register unless an app store counts as the supplier.
• Services to Saudi businesses. The buyer self-accounts under the reverse charge, so you don't register for those sales.

Selling route	Who pays the 15% VAT	Do you register?
FBA, FBN or 3PL stock in Saudi Arabia	You, as output VAT on each sale
Cross-border parcel, customer pays at the door (DDU)	The customer, at customs
Cross-border parcel, you prepay duty and VAT (DDP)	You or your carrier, at customs	Usually not, unless you sell from Saudi stock
noon Global Shipping from China	noon
noon Global Store from a UAE company	noon converts prices and adds Saudi VAT
Digital services to Saudi consumers	You, unless an app store is the deemed supplier

Planning to stock a Saudi warehouse? Then treat VAT registration as part of your launch, next to fulfilment in Saudi Arabia.

Import VAT vs output VAT: what's the difference?

Saudi VAT hits a cross-border seller in two places. They're easy to mix up.

Import VAT is charged at customs when goods enter the Kingdom. It's 15% of the customs value (goods plus freight and insurance, known as CIF) plus duty, customs fees and any excise. There's no VAT-free limit for small parcels.

Output VAT is the 15% you charge your customer when you sell goods that are already in Saudi Arabia. You collect it in your price and pay it to ZATCA in your return.

Once you're registered, the two link up. Import VAT you paid for your own taxable sales counts as input VAT, so you deduct it from the output VAT you owe.

DDP vs DDU: how your shipping terms change VAT

Your shipping terms decide who hands the 15% to customs. They don't change the tax itself.

• DDU (Delivered Duty Unpaid). The customer pays import VAT, and duty above SAR 1,000, when the courier delivers. You don't charge Saudi VAT on the sale. The catch? Surprise charges at the door lead to refused parcels.
• DDP (Delivered Duty Paid). You or your carrier prepay duty and VAT, and the customer sees one final price. Express companies clear each parcel and give the customer the VAT receipt.

For example, a SAR 400 order (goods plus shipping) pays no customs duty, because it's under SAR 1,000. It still pays ZATCA's flat SAR 15 fee for online-store parcels. VAT is then 15% of the order plus that fee, or SAR 62.25.

That's SAR 77.25 at the border, which you either build into a DDP price or leave the customer to pay at the door.

Most Gulf shoppers expect the shelf price to be the final price. So if you ship cross-border, DDP pricing usually converts better. Check how the numbers work in the landed cost calculator.

How to register for Saudi VAT as a non-resident

Registration happens online through ZATCA's e-services portal. You don't need a Saudi company or a Saudi ID.

1

Confirm your trigger date

Note the date of your first taxable sale in the Kingdom, such as your first FBA or FBN order. Your 30 days start here, and registration takes effect from that sale.

2

Create a ZATCA portal account

Open an account on zatca.gov.sa as a non-resident business. Your tax agent or representative can set this up for you.

3

Prepare your documents

Your company's legal name and registration certificate, address and contact email, the authorised person's ID, your expected Saudi sales and the effective date.

4

Arrange the security

ZATCA asks for a security, cash or a bank guarantee. Name your tax representative here if you appoint one.

5

Submit the VAT registration form

Use the 'VAT Registration for Businesses' e-service. If ZATCA asks for more documents, you get at least 20 days to reply.

6

Get your certificate and start invoicing

You receive a VAT number and certificate. Upload the certificate to Seller Central or noon, and add the number to your invoices.

Want help with the paperwork? Compare specialist VAT and tax advisors in Saudi Arabia.

Do you need a tax representative in Saudi Arabia?

No. For non-residents it's optional, and it has been since a 2019 change to the rules.

A tax representative is a ZATCA-approved firm based in the Kingdom. It files and pays on your behalf, and it's jointly liable for your VAT. That's why representatives charge a fee and check your books.

ZATCA asks for a security, cash or a bank guarantee, which is larger without a representative. Without one, the guarantee is based on double your average quarterly output tax.

So which should you pick? A representative suits sellers who want one local partner handling filing, payment and ZATCA letters. Going direct, usually with an overseas accountant, suits sellers happy to fund a larger guarantee.

Do Amazon and noon collect VAT for you?

Not on your own listings. On Amazon.sa and noon, you're the seller, so the 15% inside each price is yours to report and pay.

Here's how each route works:

• Amazon.sa. International sellers using FBA register for Saudi VAT from their first sale. Amazon won't act as importer of record, so you ship DDP through a forwarder.
• noon (international seller). You need a ZATCA VAT certificate to sell in Saudi Arabia, and payouts go through Payoneer or LianLian.
• noon Global Shipping. For Chinese companies, noon calculates and pays the destination VAT. You need no Gulf licence or VAT number.
• noon Global Store. A UAE VAT-registered seller lists in Saudi Arabia without Saudi VAT. noon removes UAE VAT, converts the price and adds 15%.

Both marketplaces also add 15% VAT to the fees they charge you. Once you're registered, that's input VAT you can usually deduct. See the details in selling on Amazon.sa.

Filing, payment and e-invoicing

Most foreign sellers file quarterly. Monthly returns only apply once annual taxable sales pass SAR 40 million.

Each return and payment is due by the last day of the month after the period. The Q4 2026 return (October to December) is due by 31 January 2027.

In each return, you report:

1. Output VAT on your Saudi sales.
2. Input VAT you can deduct, such as import VAT and VAT on marketplace or 3PL fees.
3. The difference, which you pay, or carry forward if it's negative.

What about e-invoicing? Non-residents are outside Phase 1 of Fatoora, ZATCA's e-invoicing system, and the Phase 2 integration waves target resident businesses. Still keep a clear record of every sale, invoice and import document for audits.

Opening a Saudi company later changes this. Residents must issue Fatoora e-invoices, as covered in ZATCA e-invoicing.

What are the penalties?

Saudi VAT penalties are fixed amounts or set percentages. These are the ones a foreign seller is most likely to meet:

Repeat a breach within three years and the fine can double. The fix is simple: register on time and diary your four quarterly deadlines.

Worked example: a UK skincare brand on Amazon.sa

A UK skincare brand sends 1,000 units to Amazon's Riyadh warehouse in October 2026. Its forwarder's IOR service clears the goods.

Its first sale lands on 5 October, so registration is due by 4 November. The Q4 return and payment are due by 31 January 2027.

Notice the gap between the last two rows. Securing the import VAT credit saves this brand SAR 4,732 in one quarter.

Try your own prices. Switch the tool to non-resident to see the registration rule, and use extract mode to split a VAT-inclusive price:

Notes for Chinese sellers

• Fastest route without VAT: noon Global Shipping, where noon pays the destination VAT. See noon for Chinese sellers.
• FBA or FBN stock: you need Saudi VAT from the first sale, plus a DDP forwarder as importer of record.
• Company setup: if you later open a Saudi company, you switch to the resident rules. See business setup in Saudi Arabia.

Notes for UAE-based companies

• A UAE company is still a non-resident in Saudi Arabia. Your UAE VAT number doesn't cover Saudi sales.
• noon's Global Store lets a UAE VAT-registered seller list in Saudi Arabia without Saudi VAT.
• Shipping stock from Dubai to Riyadh is an import, with 15% Saudi import VAT at the border.

Notes for digital and app sellers

• Electronic services sold to Saudi consumers are taxable in the Kingdom, so register from the first sale.
• When an app store or online portal sells for you, it's usually treated as the supplier and handles the VAT. That changes if you're named as the supplier and the portal doesn't set terms, take payment or deliver.
• Business customers with a Saudi VAT number account for the VAT themselves.

For the resident rules, rates and thresholds, see the full Saudi VAT guide, or browse all Saudi Arabia regulations.