小知識
什麼樣的公司在什麼條件下必須在沙烏地阿拉伯註冊VAT呢？
關於什麼樣的公司銷售額達到多少就必須要註冊這個問題總是困擾著大家，也是賣家朋友們普遍的問題。請看下面，小編已經給大家總結好了，並配有沙特稅局官方陳述：首先我們要從兩個各角度講：本地企業和海外企業
沙烏地阿拉伯本地企業註冊相關規定
Mandatory Registration
All companies, businesses or entities which make an annual taxable supply of goods and services in excess of SAR 1,000,000 have been legally required to register for VAT by 20th December 2017.
However, all taxable persons whose annual taxable supplies exceed the mandatory Registration threshold of SAR 375,000 but do not exceed SAR 1,000,000 will be exempted from the requirement to register until 20th December 2018.
強制註冊
所有公司年計稅銷售額超過1m SAR 在2017年12月20日是要求強制註冊的。但是對於徵稅銷售額在SAR 375,000-1m之間的可以寬限到2018年12月20。也就是說2018年12 月20日後強制註冊。
Voluntary Registration
Those which make an annual taxable supply of goods and services in excess of SAR 187,500 are eligible for voluntary Registration. Voluntary Registration provides significant benefits for the companies since it allows the deduction of input tax.
自願註冊
對於年計稅銷售額超過 SAR187,500的公司可以自願選擇註冊VAT，但是當然在進項稅額抵扣方面，選擇註冊還是會給賣家公司帶來很多好處的。
海外企業註冊規定（非沙特本地公司）
Registration of taxable persons not Resident in Saudi Arabia
Non-Residents, who carry on economic activities but have no fixed place of business or fixed establishment in Saudi Arabia, are required to register if they have the obligation to pay VAT in Saudi Arabia.
All Non-Resident taxable persons must have one Tax Representative established in Saudi Arabia and who is approved by GAZT.
海外公司（在沙特無辦公場所及固定機構）屬於強制註冊範疇必須制定一名當地的稅務代表協助他們處理稅務事宜與稅局溝通。
與阿聯酋一樣，沙特從2018年1月1日起開始徵收VAT，稅率為5％。增值稅退稅是每季度一次，一旦銷售額達到4000萬，就必須每月申報增值稅。
沙特要求海外公司的財務代表註冊沙特VAT。財務代表與該海外公司負有連帶責任，這意味著，如果該海外公司不支付VAT，則財務代表必須支付。
看到這裡相信大家已經對沙特稅局VAT註冊的相關規定有了大概的瞭解，那麼具體怎麼註冊呢？沙特稅局要求必須使用當局官方系統：
How should businesses register?
In order to register for VAT, businesses must first be registered at GAZT for Zakat and Income Tax.
如何進行VAT註冊登記？
沙烏地阿拉伯的VAT註冊必須在官網GAZT系統上操作，並由稅務代表提交完成。如上所陳述，沙特需要稅務代表附有連帶責任，這就是為什麼會定時提醒各位的申報，和再三催促您的繳稅時間，關鍵沙特當局查處力度很非常大，具體處罰詳情小編也在這裡給您總結了一下：
Failure to register for VAT in the specified timeframe will lead to a SAR 10,000 fine, in addition to other penalties due to failure to file VAT return in time and to pay VAT in time.
GAZT further clarified that the penalty for failure to pay VAT in time is 5% of the VAT due for each month. Failure to file VAT return in time will result in a fine of no less than 5% and not more than 25% of the VAT due. In addition, VAT due on late registered businesses will be calculated from the date of VAT implementation on January 1st, 2018, as all penalties and fines will be effective from this date.
以上為沙特VAT註冊及處罰規定基礎常識分享，具體問題歡迎隨時向小姐姐們諮詢！說你呢，快點來註冊，再等就晚了！
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