Services - tax treatment summary

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