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 |