VAT on Imports KSA
Goods entering Saudi Arabia attract 15% VAT collected by ZATCA Customs at the point of import alongside customs duty, recoverable as input tax by a registered importer on its next return.
Goods entering Saudi Arabia attract 15% VAT collected by ZATCA Customs at the point of import alongside customs duty, recoverable as input tax by a registered importer on its next return. Imported services are not taxed at the border; the registered recipient accounts for them under the reverse charge. No e-invoice is issued for the import itself, but the customs declaration supports recovery.
Related terms
Browse all →Designated Zone UAE VAT
VAT ComplianceA fenced free zone listed in Cabinet Decision No. 59 of 2017 (such as JAFZA or KIZAD) that is treated as outside the UAE for VAT on goods, subject to customs control and the zone’s conditions.
Oman VAT Return Filing
VAT ComplianceThe periodic declaration of output and input VAT a registered person submits to the OTA through the Tax Portal, quarterly for most taxpayers, with return and payment due within 30 days of the period end.
Reverse Charge KSA
VAT ComplianceThe mechanism under the VAT Implementing Regulations by which a Saudi-registered buyer, not the non-resident supplier, accounts for 15% VAT on imported services and specified cross-border supplies.
Reverse Charge Oman
VAT ComplianceThe mechanism in the Oman VAT Law under which a VAT-registered recipient, rather than a non-resident supplier, accounts for 5% VAT on imported services and goods not taxed at customs.
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