Summary of the tax treatment of various scenarios related to supplies of electronic services
| Supplier's residence | Where to use and benefit from the service | Registration status for the Customer | Value Added Tax in the Kingdom |
|---|---|---|---|
KSA | KSA | n/a | Supplier Charges 15% VAT |
KSA | Outside KSA | n/a | Not applicable |
Outside KSA | KSA | Registered | VAT applicable at 15% through RCM |
Outside KSA | KSA | Not Registered | Supplier Charges 15% VAT |
| Outside KSA | Outside KSA | n/a | Not applicable |