Aqid ERPWhat it is charged on
Import VAT is 15 % of the customs value (which includes freight and insurance to the border) plus customs duty, excise and other import charges.
| Customs value (goods, freight, insurance) | SAR 100,000.00 |
|---|---|
| Customs duty at 5 % | SAR 5,000.00 |
| VAT base | SAR 105,000.00 |
| Import VAT at 15 % | SAR 15,750.00 |
Getting it back
The importer of record recovers import VAT as input tax in its VAT return, in the line for VAT paid at customs, under the normal recovery rules. Keep the customs declaration: it is the evidence.
Deferring it to the VAT return
With ZATCA's approval, a registered importer can declare import VAT in its VAT return instead of paying it at the border, so it is paid and recovered in the same return. ZATCA sets conditions, such as filing monthly, importing regularly and a clean compliance record, and can withdraw the approval.
Imported services: the reverse charge
When a supplier with no fixed establishment in Saudi Arabia provides services to a registered business, the business accounts for the 15 % itself (the reverse charge) and recovers it under the normal rules. No VAT changes hands, but both entries go in the return.