How do I store VAT records?

VAT records must be stored inside the KSA. The documents can be:

• Physical documents stored inside the KSA.
• Electronic documents where the physical server is located:
  • inside the KSA or;
  • outside the KSA with a terminal inside the KSA through which data can be accessed.

For non-resident taxpayers, the designated tax representative is responsible for maintaining the records according to the above principles.

Multinational companies that maintain records outside the KSA must have a terminal inside the KSA where their KSA-related VAT records are accessible.