疫情肆虐的2020，我們的賣家伙伴們還在努力沖刺下一站沙特--安博在此為您統(tǒng)一解答VAT注冊，申報，罰款等相關問題。
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一、什么樣的公司在什么條件下必須在沙特阿拉伯注冊VAT呢？
關于什么樣的公司銷售額達到多少就必須要注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，安博小編已經(jīng)給大家總結(jié)好了，并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(yè)和海外企業(yè)




#沙特阿拉伯本地企業(yè)注冊相關規(guī)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.
強制注冊
所有公司年計稅銷售額超過1m SAR 在2017年12月20日是要求強制注冊的。但是對于征稅銷售額在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日后強制注冊。
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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.
自愿注冊
對于年計稅銷售額超過 SAR187,500的公司可以自愿選擇注冊VAT，但是當然在進項稅額抵扣方面，選擇注冊還是會給賣家公司帶來很多好處的。
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#海外企業(yè)注冊規(guī)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）屬于強制注冊范疇必須制定一名當?shù)氐亩悇沾韰f(xié)助他們處理稅務事宜與稅局溝通。
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二、必須由制定的稅代注冊
沙特要求海外公司的財務代表注冊沙特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。
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看到這里相信大家已經(jīng)對沙特稅局VAT注冊的相關規(guī)定有了大概的了解，那么具體怎么注冊呢？
沙特稅局要求必須使用當局官方系統(tǒng)：

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注冊登記
沙特阿拉伯的VAT注冊必須在官網(wǎng)GAZT系統(tǒng)上操作，并由稅務代表提交完成。

三、延遲或不注冊將面臨高額處罰。
如上所陳述，沙特需要稅務代表附有連帶責任，這就是為什么安博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給您總結(jié)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.


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四、誰需要申報，何時申報
Who files VAT returns and when?
Taxable persons which make an annual taxable supply of goods and services in excess of SAR 40,000,000 are required to file VAT returns monthly.
All other taxable persons are required to file VAT returns quarterly. However, such persons may elect to file monthly returns subject to approval by GAZT.
From the end of the tax period (as defined above) all taxable persons will have one month to file their VAT return. For example:
If monthly returns are required, for the tax period 1 January 2018 to 31 January 2018 the VAT return must be filed by 28 February 2018
If instead quarterly returns are required, for the tax period 1 January 2018 to 31 March 2018, the VAT return must be filed by 30 April 2018
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與阿聯(lián)酋一樣，沙特從2018年1月1日起開始征收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。


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具體申報日期還是要看您的年應稅銷售額來定，40m以下的，第一次需要申報一月到三月的，申報截止日期為4月30日。如果應稅銷售額在40m以上的，第一次需要申報一月份的，以此類推，并且申報截止日期為2月28日。這邊需要強調(diào)的是沙特VAT與阿聯(lián)酋一樣是從2018年開始執(zhí)行的，所以第一次申報其實也是從2018年1月開始的，但是我們接下來就按照要求定時按季按月申報就好。
?*更多的VAT知識，請繼續(xù)關注安博會計事所的VAT小課堂~下期再見。
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