What is the format of a Saudi Arabia VAT number (TIN), and how is it structured?

A Saudi Arabia VAT number is a 15-digit Tax Identification Number (TIN) always starting with the digit 3 (e.g. 300270769200003). The structure is: digit 3 (mandatory first digit), followed by 12 more digits for the entity's unique identifier, and ending in 3 digits for the account suffix (typically 00003 for the VAT account). Saudi Arabia does not use a separate alphabetic prefix like EU member states — the TIN is purely numeric. Individuals registered for VAT have TINs starting with 1 or 2 (national ID or residency ID based). For business-to-business invoicing compliance under the Saudi e-invoicing system (Fatoorah), the 15-digit TIN must appear on all tax invoices. (Source: ZATCA, zatca.gov.sa)

What is Saudi Arabia's VAT registration threshold, and what categories of businesses are exempt?

Saudi Arabia introduced VAT at 5% on 1 January 2018, then increased the rate to 15% from 1 July 2020 under Royal Decree A/638. The mandatory VAT registration threshold is SAR 375,000 annual taxable supplies. The voluntary registration threshold is SAR 187,500. Non-resident businesses supplying taxable goods or services in Saudi Arabia must register regardless of threshold. Certain supplies are exempt or zero-rated: financial services (without explicit fees) are exempt; certain healthcare and educational services are zero-rated; goods exported outside Saudi Arabia are zero-rated; international passenger transport is zero-rated. Businesses below SAR 375,000 that do not voluntarily register cannot charge VAT and cannot claim input VAT. (Source: ZATCA, zatca.gov.sa; Royal Decree A/638 2020)

I searched the ZATCA portal but my supplier's VAT number was not found — what are the possible reasons?

If a ZATCA VAT number search returns no result: (1) Incorrect format — ensure you are entering the full 15-digit TIN (not just the 10-digit Zakat certificate number); (2) Deregistered — the supplier may have voluntarily deregistered (turnover fell below SAR 187,500) or been involuntarily deregistered by ZATCA for non-compliance; (3) New registration lag — new VAT registrations can take 3–7 business days to appear in the public portal; (4) CAPTCHA or portal issue — retry with a fresh session; (5) Searching by wrong identifier — try searching by VAT certificate number or CR number instead. If the ZATCA portal confirms the TIN does not exist and the supplier cannot produce a ZATCA-issued VAT certificate, treat the invoice as non-VAT and do not claim input VAT. (Source: ZATCA, zatca.gov.sa)

Can foreign businesses claim Saudi VAT refunds on purchases made in Saudi Arabia?

Non-resident businesses (without a Saudi establishment) that incur Saudi VAT on local purchases may be eligible for a VAT refund if they are not required to register for Saudi VAT and are registered for VAT in their home country. Saudi Arabia has a mutual VAT refund mechanism for foreign taxable persons under Article 67 of the Saudi VAT Implementing Regulations. The refund is claimed through ZATCA's online portal (EmaraTax equivalent in Saudi: the taxpayer portal at maroof.sa or through a registered tax agent in Saudi Arabia). The minimum refund claim amount and eligible purchase categories are specified in the regulations. This is separate from the tourist tax refund scheme available to individual visitors. (Source: ZATCA, zatca.gov.sa; Saudi VAT Implementing Regulations Art. 67)

How does ZATCA verify the QR code on a Saudi e-invoice — what does the QR code contain?

Saudi e-invoices generated under the Fatoorah Phase 2 system include a QR code that encodes the following fields in TLV (Tag-Length-Value) format: (1) Seller's name; (2) Seller's TIN (15-digit VAT number); (3) Invoice timestamp (date and time); (4) Invoice total (including VAT); (5) VAT amount; (6) Hash of the invoice (SHA-256); (7) ECDSA cryptographic signature; (8) Public key used for signing. To verify the QR code, use ZATCA's e-invoicing verification application available at zatca.gov.sa, or scan with a ZATCA-compatible QR reader app. The QR code allows buyers and auditors to independently verify that the invoice has not been tampered with and was generated by a ZATCA-compliant system. (Source: ZATCA e-invoicing Technical Specifications v3.0, zatca.gov.sa)

What are the penalties for failing to display a valid VAT number on invoices in Saudi Arabia?

ZATCA imposes penalties for VAT invoicing violations. Under the Saudi VAT Implementing Regulations and the Tax Violations and Penalties Schedule: (1) Failure to issue a tax invoice: penalty of SAR 1,000 per violation; (2) Issuing an incorrect tax invoice (missing mandatory fields including TIN): penalty of SAR 1,000 per violation; (3) Failure to comply with e-invoicing requirements (Fatoorah): penalties ranging from SAR 10,000 to SAR 40,000 depending on violation type; (4) Collecting VAT without being registered (i.e., charging VAT without a valid TIN): penalty of 100% of the incorrectly collected VAT amount. As a buyer, claiming input VAT on invoices from an unregistered supplier (no valid TIN) risks disallowance of those ITC claims plus penalties during audit. (Source: ZATCA; Tax Violations and Penalties Schedule)

How to verify VAT number in Saudi Arabia?

VAT number verification on ZATCA website

VAT number search option is available for free on the Saudi Arabian ZATCA website. You can access the VAT number search here. You can search a business by its VAT number, VAT certificate number, or CR No (Commercial Register). This search requires you to clear a CAPTCHA for successful VAT number validation.

To verify a Saudi Arabia VAT number:

Go to the ZATCA Taxpayer Lookup portal.
Complete the CAPTCHA challenge.
Enter the 15-digit VAT number (TIN), VAT certificate number, or CR number.
Submit — results appear immediately.

Example: 3002707692

VAT number verification on ZATCA website in Saudi

A successful verification of the VAT number on the ZATCA lookup tool will return the following details:

VAT number
Name of the business
Whether registered for VAT
Status of verification

VAT Verification details on ZATCA website

For more details on Saudi Arabia tax identifiers, see our Saudi Arabia Tax ID Guide.

Frequently Asked Questions

What is the format of a Saudi Arabia VAT number (TIN)?

A Saudi Arabia VAT number is a 15-digit TIN always starting with the digit 3 (e.g. 300270769200003). The format is: digit 3 + 12-digit entity identifier + 3-digit account suffix (typically 00003 for the VAT account). The TIN is purely numeric — no alphabetic prefix. Under the Saudi e-invoicing system (Fatoorah), the 15-digit TIN must appear on all tax invoices. ^[1]

What is Saudi Arabia's VAT registration threshold?

Saudi Arabia's VAT rate is 15% (increased from 5% on 1 July 2020). Mandatory registration threshold: SAR 375,000 annual taxable supplies. Voluntary threshold: SAR 187,500. Non-residents supplying taxable goods/services in Saudi Arabia must register regardless of threshold. Zero-rated: exports outside Saudi Arabia, international passenger transport, certain healthcare/education. ^[1]

What is the Saudi e-invoicing system (Fatoorah) and how does it affect VAT compliance?

Fatoorah (فاتورة) was implemented in two phases: (1) Phase 1 (December 2021) — all VAT-registered businesses must generate electronic invoices; paper invoices no longer acceptable; (2) Phase 2 (January 2023 onward) — large taxpayers must integrate with ZATCA in real time; each invoice gets a UUID and cryptographic hash. Verify supplier compliance by checking that invoices include a QR code, ZATCA-assigned UUID, and digital signature. ^[1]

My supplier's VAT number was not found on the ZATCA portal — what are the possible reasons?

Possible causes: (1) Incorrect format — ensure you enter the full 15-digit TIN; (2) Deregistered — turnover fell below SAR 187,500 or ZATCA forced deregistration for non-compliance; (3) New registration lag — 3–7 business days for new registrations; (4) Wrong identifier — try VAT certificate number or CR number. If genuinely not found and the supplier cannot provide a ZATCA-issued VAT certificate, treat the invoice as non-VAT and do not claim input tax. ^[1]

How does ZATCA verify the QR code on a Saudi e-invoice?

Saudi e-invoices include a QR code in TLV format containing: seller name, TIN, invoice timestamp, total including VAT, VAT amount, SHA-256 hash, ECDSA cryptographic signature, and signing public key. Verify via ZATCA's e-invoicing verification app at zatca.gov.sa or a ZATCA-compatible QR reader. The QR code proves the invoice was generated by a compliant system and has not been tampered with. ^[1]

What are the penalties for displaying an invalid or missing VAT number on invoices?

ZATCA penalties include: (1) Failure to issue a tax invoice: SAR 1,000 per violation; (2) Incorrect tax invoice (missing mandatory fields including TIN): SAR 1,000 per violation; (3) Failure to comply with Fatoorah e-invoicing: SAR 10,000–SAR 40,000; (4) Charging VAT without registration: 100% of the incorrectly collected VAT amount. Buyers claiming ITC on invoices from unregistered suppliers risk disallowance plus penalties during audit. ^[1]

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VAT number verification on ZATCA website​

Frequently Asked Questions​

What is the format of a Saudi Arabia VAT number (TIN)?​

What is Saudi Arabia's VAT registration threshold?​

What is the Saudi e-invoicing system (Fatoorah) and how does it affect VAT compliance?​

My supplier's VAT number was not found on the ZATCA portal — what are the possible reasons?​

How does ZATCA verify the QR code on a Saudi e-invoice?​

What are the penalties for displaying an invalid or missing VAT number on invoices?​