The Saudi Zakat, Tax, and Customs Authority (ZATCA) has published an English-language VAT Guideline for Electronic Commerce (E-Commerce) KSA (Kingdom of Saudi Arabia). In general, supplies made via e-commerce in the KSA are subject to VAT, with resident suppliers required to register if the standard annual taxable supply threshold of SAR 375,000 is exceeded. Non-resident suppliers, however, are required to register irrespective of the value of supplies made in the KSA unless supplies are onl…