ZATCA’s 2025 Guide: VAT Rules for E-Market Platforms and Deemed Supplier Obligations in KSA

• ZATCA released a guide clarifying VAT rules for electronic market operators (ECOs) in Saudi Arabia, effective January 1, 2026.
• ECOs facilitating supplies by VAT-unregistered KSA-resident suppliers are deemed to purchase and resupply goods/services in their own name.
• The guide details when an ECO is considered to “facilitate” a supply, exceptions to deemed-supplier rules, and provides practical business model examples.
• ECOs must verify and document suppliers’ residency and VAT registration status, with VAT obligations shifting to suppliers once they register.
• The guide aligns with EU practices but excludes cross-border central reporting, and emphasizes substance over form in determining ECO responsibilities.

Source: mailchi.mp

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---