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How do I determine as a taxable person, if I'm obliged to register on GAZT for VAT?

All taxable persons whose annual taxable supplies exceeds the mandatory Registration threshold of 375,000 SAR are legally required to register on GAZT for VAT.
  • The registration phase for enterprises with revenues of less than 1,000,000 SAR has been extended until the end of the year 2018, in accordance with the transitional provisions stipulated in Article 79 of the Implementing Regulations of VAT Law.
  • Taxable persons (natural/legal) with an annual taxable supply of goods and services in excess of SAR 187,500 are eligible for voluntary registration.
  • Taxable persons (natural/legal) whose annual taxable value is less than 187,500 SAR are not eligible for registration.​