Place of supply

Case StatementFrom supplier to customerPlace of supplyTax treatment
Electronic goods supplied to KSA (within the Kingdom)

Registered supplier to registered customerKSAVAT is applied by the supplier
Registered supplier to resident customer but not registeredKSAVAT is applied by the supplier
Registered supplier to not resident customerOutside KSAExport subject to 0%
not registered supplier to a resident in KSAKSAVAT is applied in case of VAT registration only
Electronic goods imported into the Kingdom from outside the KingdomNot resident supplier to a resident in KSA who is registered for VATKSA

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 VATKSA

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)