按地区划分的税率 沙特阿拉伯

To register for VAT in Saudi Arabia, businesses first need to have a valid Tax Identification Number (TIN). During registration, the tax authority will ask for financial information like estimated taxable sales and expenses for the upcoming year, as well as actual figures for the past 12 months.

Businesses can also register voluntarily for VAT even if they haven’t reached the mandatory threshold, as long as their taxable sales in the past 12 months were at least half of the registration threshold (SAR 187,500).

Streaming services, such as Netflix, Amazon Prime, and Spotify;
应用程序和软件下载，包括游戏、效率软件和移动应用程序；
电子书和数字出版物；
在线广告，包括展示广告、社交媒体广告和赞助内容；
基于云的服务，如存储、计算和软件即服务 (SaaS) 解决方案；
在线市场和电子商务平台，包括亚马逊、eBay 和 Souq.com；
Online education and training courses;
Online gaming, including in-game purchases and subscriptions;
Digital financial services, such as online banking and payment processing;
Web hosting and domain registration services.

增值税申报逾期：

罚款：不低于应缴税款的 5%，不高于应缴税款的 25%。
即使没有应缴税款（零申报）或您有可收回的超额增值税，此罚款也适用。
2. 增值税逾期付款：

初始罚款：未付税款金额的 5%。
Additional Penalty: An additional penalty of 1% of the unpaid tax amount is levied for each month or part of a month that the tax remains unpaid.
3. 其他违规行为：

未能开具税务发票或开具不正确的税务发票：处以最高达供应价值三倍的罚款。
未能妥善保存记录或提交不正确的信息：处以最高达 10,000 沙特里亚尔（约合 2,600 美元）的罚款。
逃税：处以最高达应缴税款五倍的罚款、监禁或两者并罚。