Saudi VAT Identification Number: What It Is and How to Verify It

If you deal with tax invoices or manage a business in the Kingdom, the Saudi VAT identification number is the figure you need to understand before anything else. This concise guide explains what it is, how to read it, and how to verify its validity through the Zakat, Tax and Customs Authority.

Quick Answer

The Saudi VAT identification number is a 15-digit registration number issued by the Zakat, Tax and Customs Authority (ZATCA) to every VAT-registered entity. It begins with the digit 3 and ends with the digit 3, and must appear on every tax invoice. You can verify any number free of charge through the "VAT Registration Verification" service on the Authority's website zatca.gov.sa. Registration is mandatory if your annual revenue exceeds SAR 375,000, and optional between SAR 187,500 and SAR 375,000.

What Is the Saudi VAT Identification Number?

It is the Tax Identification Number (TIN) specific to VAT, also known as the VAT Registration Number. It consists of 15 digits and follows a defined pattern:

• Begins with the digit 3.
• The first ten digits represent the entity's primary tax number.
• The following digits include the branch code and country code.
• Ends with the digit 3 as well.

This number differs from the commercial registration number and from the entity's unique identifier held by ZATCA. A single entity may have more than one number if it is registered as a tax group.

The VAT Law was issued by Royal Decree No. (M/113) dated 2/11/1438 AH, and its Implementing Regulations require every registered taxpayer to display the Saudi VAT identification number on invoices and official correspondence. ^[1][2]

When Is Registration Mandatory?

The thresholds are clear, yet most new business owners confuse them. Here is the actual picture:

• Mandatory registration: when the value of taxable supplies during the preceding or expected 12 months exceeds SAR 375,000.
• Voluntary registration: when supplies fall between SAR 187,500 and SAR 375,000.
• Exemption: when supplies are below SAR 187,500, there is no registration obligation.

Non-residents making taxable supplies in the Kingdom are required to register regardless of the value of those supplies. No minimum threshold applies to them.

Note: Failing to register after exceeding the SAR 375,000 threshold exposes you to a penalty of SAR 10,000, in addition to the tax due for the preceding period. This is expressly stated in Article 41 of the Implementing Regulations. ^[2]

How to Verify a Saudi VAT Identification Number

The verification service is free and available to everyone without requiring an account. Steps:

1. Visit the Zakat, Tax and Customs Authority website: zatca.gov.sa.
2. Select "E-Services," then "VAT Registration Verification."
3. Enter the 15-digit number.
4. The system will display: the entity's name, registration status (active/suspended), and registration date.

If the status shows "not registered" or an error appears, the invoice in your hand may not be legally valid, and you will be unable to deduct input tax against it. This is a point many accountants overlook.

To verify an e-invoice (fatoorah), you can scan the QR code on it using the Authority's official "Fatoorah" app, which will automatically display the seller's tax number. ^[3]

Where Must the Number Appear?

Under the E-Invoicing Regulations issued by the Governor of ZATCA Decision No. (64737) dated 10/4/1443 AH, the Saudi VAT identification number must appear on:

• Every tax invoice issued by the seller.
• Every credit or debit note.
• Official correspondence with the Authority.
• The entity's website (recommended, though not always mandatory).

The absence of the number from an invoice reduces it to a "simplified invoice" at best, or renders it invalid altogether. The buyer will be unable to claim a tax deduction on that basis.

You may find it useful to browse common tax questions for a deeper understanding of related obligations.

What If You Have Lost or Forgotten Your Number?

Log in to the ZATCA portal through your "Nafath" account, then go to "Tax File." You will find the number within your registration details. If you cannot access the account, you may call the Authority on 19993 or visit the nearest service centre.

There are no fees for retrieving or reissuing the number.