(In Arabic: نظام ضريبة القيمة المضافة) The VAT Law defines the introduction of VAT outlined in the Unified Agreement for VAT of the Cooperation Council for the Arab States of the Gulf, it will be applied on 1st January 2018. Accessible on this link
(In Arabic: حد التسجيل الإلزامي في ضريبة القيمة المضافة) The minimum actual value of supplies according to which a taxpayer becomes obligated to register for VAT purposes if his annual revenue exceeds 375,000 SAR.
(In Arabic: حد التسجيل الاختياري في ضريبة القيمة المضافة) The minimum actual value of supplies according to which a taxpayer can to register for VAT purposes, if his annual revenue is between 187,500 – 375,000SAR.