• Words and phrases contained in these Regulations shall have the meanings ascribed to each of them in the Agreement and the Law unless the context requires otherwise.

• For the purposes of the Law and these Regulations, a Taxable Person in the Kingdom is a Person who conducts an Economic Activity independently for generating income, and is registered for VAT in the Kingdom or who is required to register for VAT in the Kingdom under the Law or these Regulations.

• 1- For registration purposes, every Resident Person in the Kingdom who is not registered by the Authority shall at the end of each month calculate the value of his Supplies made in the Kingdom within the twelve months then ended, in accordance with the requirements set out in the Agreement. In cases where this value exceeds the Mandatory Registration Threshold detailed in the Agreement, the Person shall apply to v to register within thirty (30) days of the end of that month pursuant to article eight of these Regulations.

• 2- The registration of a Person who registers under the first paragraph of this article takes effect from the start of the next month following the month in which the registration application is submitted.

• A Resident Person in the Kingdom who is not registered with the Authority shall at the end of each month estimate the value of his annual Supplies to be made in the next twelve months, in accordance with the requirements provided for in the Agreement. Where the value of these Supplies is expected to exceed the Mandatory Registration Threshold detailed in the Agreement, the Person shall apply to the Authority for registration within thirty (30) days of the end of that month pursuant to Article eight of these Regulations. The registration of a Person who registers under the first paragraph of this article takes effect from the start of the first month in which its annual Supplies made in the Kingdom were expected to exceed the Mandatory Registration Threshold.

• 1- A Non-Resident Person who is not registered with the Authority but is obligated to pay Tax on Supplies made or received by that Person in the Kingdom shall apply to the Authority for registration within thirty (30) days of the first Supply on which that Person was obligated to pay Tax.

• 2- The registration of a Person who registers under the first paragraph of this article takes effect from the date of the first Supply on which the Non-Resident Person was obligated to pay Tax.

1- In the event that any person obligated to register fails to submit a registration claim to the Authority in accordance with this Regulation, the Authority may register them without the need for a claim to be submitted, and the registration shall take effect from the date specified in Articles Three and Four of this Regulation.

2- Without prejudice to the other provisions contained in this Regulation, the Authority may, upon a claim submitted by the registration applicant, approve the postponement of the effective date of registration to a later date; provided that it does not exceed the beginning of the month following the date of the claim submission.

3- Without prejudice to the other provisions contained in this Regulation, the Authority may, upon a claim submitted by the registration applicant, approve the consideration of the registration as effective from any prior date, provided that the applicant is eligible for registration on that date.

4- The transitional provisions contained in Chapter Twelve of this Regulation shall take precedence over the provisions related to persons obligated to register before the Law comes into effect, regarding any provisions related to the threshold for mandatory registration. These provisions shall remain in effect until the Law comes into effect.

5- The value of the supply of capital assets is exempted from the total value of annual supplies subject to tax, provided that the capital asset is used in the operation and enhancement of the continuity of the economic activity practiced by the person in accordance with a commercial register or a similar license from the competent authority, and that the asset has not been retained for the purpose of earning rental income or similar income or for its future supply.
 

• 1- A Resident Person in the Kingdom who is not required to register under the Agreement and the Law may apply to the Authority for registration in any of the following cases:

  • (a) The value of the Person’s Supplies or expenses during the ended twelve months were equal to an amount not less than the Voluntary Registration Threshold,

  • (b) The value of the Person’s Supplies or expenses is expected to be not less than the Voluntary Registration Threshold within the following twelve months.

• 2- For the purposes of Voluntary Registration, the annual value of Supplies or expenses of a person shall be calculated in accordance with the provisions of the Agreement and the Law.

• 3- The Authority may, upon request for registration by an applicant, agree to deem such registration effective from an earlier or later date to the prescribed effective date provided the Person is eligible to be registered from that date.

• 1- The registration application is submitted according to the form prepared by the Authority.

• 2- The registration application must contain at least the following information:

  • A) The legal or natural name of the applicant and personal data if the applicant is a natural person.

  • B) The actual address of the usual place of residence or place of work.

  • C) Email address.

  • D) The electronic identification number issued by the Authority, if any.

  • E) The commercial register number, if any.

  • F) The value of annual supplies or expenses.

  • G) The start date of the registration validity or any alternative effective date submitted.

• 3- The Authority may request the applicant to provide any documents supporting the accuracy of the information contained in the application and his eligibility for registration, in paper or electronic form, and must be given a period of at least twenty (20) days to enable him to provide the documents.

• 4- The Authority may reject the registration application if the information contained in the application is inaccurate or if the applicant is not eligible for registration by means of a rejection notice.

• 5- In case of acceptance of the application, the Authority issues a registration certificate that includes the effective date of registration and the tax identification number and notifies the applicant of this.

• 6- The Authority maintains a register containing all details related to all registered taxable persons in the Kingdom.

• 7- The person registered with the Authority must notify it in case of any change to the registration application information, within twenty (20) days from the date of the change.

• 8- The resident taxable person registered with the Authority is obligated to display the registration certificate at his main place of business and branches and electronic stores so that it is visible to the public.