Those who are subject to VAT are required to register with ZATCA which will issue a Tax Identification Number (TIN) to the taxable person. Once the VAT registration is reviewed and approved by the Authority, a VAT Registration Certificate will be provided to the taxable person. The VAT Registration Certificate contains the following details: the name of the taxable person, VAT Account number & the effective registration date. The taxable person is also required to display the VAT certificate at his business place and branches if any, at a visible place to the public. Group Registration Members of the same group of companies who are under the same ownership can register for VAT as a Tax Group and be treated as being a single taxable person. In this case, a new TIN will be issued, and a combined VAT will be filed on behalf of the Tax Group. While goods or services supplied between group members is not considered for VAT & not reported on the VAT return. Each member of the group is however considered jointly liable for VAT debts & obligations of the entire group. The following are the requisites to form a Tax Group: All group members must perform an Economic Activity All group members must be legal persons who are residents of the Kingdom All group members need to be subsidiary of the same shareholder, where the shareholder owns at least 50% or more of each of the group members At least one group member must meet the annual taxable supplies threshold for VAT registration Legal Person with multiple branches, commercial registrations or international establishments Branches of a legal person are deemed part of a single taxable person for VAT; a one VAT account number will be issued to the legal person. A legal person with multiple commercial registrations will be part of a single taxable person; a one VAT account number will be issued to the main commercial registration (“CR”) and will apply to all CRs for the purpose of VAT registration A legal person with multiple establishments/associate or sister companies in different countries will have its VAT paid or collected at the country at which the transaction took place or is mostly associated with it. Goods and services provided from one branch, CR or establishments to another legal person of the same entity is not considered taxable supplies: and not subject to VAT. Charges within the same legal entity are also not subject to VAT.