Place of supply

Case Statement From supplier to customer Place of supply Tax treatment
Electronic goods supplied to KSA (within the Kingdom)

Registered supplier to registered customer KSA VAT is applied by the supplier
Registered supplier to resident customer but not registered KSA VAT is applied by the supplier
Registered supplier to not resident customer Outside KSA Export subject to 0%
not registered supplier to a resident in KSA KSA VAT is applied in case of VAT registration only
Electronic goods imported into the Kingdom from outside the Kingdom Not resident supplier to a resident in KSA who is registered for VAT KSA

In the case of import: VAT is applied when importing goods.

In case of non-importation (i.e., the goods are in KSA):

The customer calculates the tax using the RCM
Not resident supplier to a resident in KSA who is not registered for VAT KSA

In the case of import: VAT is applied when importing goods.

In case of non-importation (i.e., the goods are in KSA):

VAT is applied by the supplier (According to the registration rules)