E-commerce in Saudi Arabia is regulated under the E-Commerce Law and related rules. This guide covers commercial registration for e-commerce, Maroof (the e-commerce register), VAT and e-invoicing, consumer protection, and cross-border sales. See Maroof, VAT, e-invoicing, and customs.
Overview
Selling goods or services through electronic means (websites, apps, social media) in Saudi Arabia is subject to the E-Commerce Law and the implementing regulations. You need a commercial registration that includes e-commerce activity, and in many cases you must register on the Maroof platform (the national e-commerce register). VAT, e-invoicing (Fatoorah), and consumer protection rules apply. Cross-border e-commerce may involve customs and import rules. See customs for small parcels and PDPL for customer data.
Commercial Registration
To conduct e-commerce legally, you must have a commercial registration (CR) from the Ministry of Commerce that includes the relevant activity (e.g. retail trade, e-commerce). The CR specifies the activities you are authorised to carry out. Ensure "e-commerce" or the appropriate activity is added to your CR. Operating without a CR or outside the scope of your CR can result in penalties. See branch vs subsidiary for entity choice. If you are a sole proprietor or small seller, check whether the law requires a CR for your scale of activity — thresholds may apply.
Maroof (E-Commerce Register)
Maroof is the official platform for registering e-commerce stores. Registration on Maroof is mandatory for many e-commerce activities and gives your store a verified badge, building trust with consumers. You register your store (website, app, or social media storefront) and link it to your commercial registration. Failure to register when required can lead to enforcement action. See Maroof for the full guide. Marketplaces (e.g. Amazon.sa, Noon) may have their own seller requirements in addition to Maroof and CR.
VAT and E-Invoicing
If your turnover exceeds the VAT threshold (SAR 375,000 in 12 months for mandatory registration), you must register for VAT with ZATCA and charge VAT on taxable supplies. See VAT guide. For B2B sales, you must issue e-invoices that comply with Fatoorah Phase 2 (ZATCA-integrated). See e-invoicing (Fatoorah). Ensure your e-commerce platform or accounting system supports VAT and e-invoicing. See accounting software.
Consumer Protection
The E-Commerce Law and the Consumer Protection Law require clear disclosure of seller identity, contact details, and terms (e.g. return and refund policy). Consumers have rights to information, cancellation in certain cases, and redress. Your website or app must display the required information and comply with advertising and fairness rules. Non-compliance can lead to complaints and penalties from the Ministry of Commerce or the Consumer Protection authority. See contract law for terms and conditions.
Cross-Border and Customs
If you import goods for sale (e.g. from abroad to fulfil Saudi orders), customs duties, VAT, and (where applicable) excise apply. Small parcels may be subject to the flat customs fee (e.g. SAR 15 for orders up to SAR 1,000) and VAT. If you sell from abroad to Saudi consumers (distance sales), you may have VAT and e-commerce obligations in Saudi Arabia when you exceed the threshold. Check ZATCA and Ministry of Commerce guidance on cross-border e-commerce. See customs duties and VAT.
E-Commerce Checklist
- Obtain or update commercial registration to include e-commerce (and your specific activity).
- Register your store on Maroof as required.
- Register for VAT if you exceed the threshold; implement e-invoicing (Fatoorah) for B2B. See VAT and e-invoicing.
- Display seller identity, contact details, and terms; comply with consumer protection rules.
- If importing: comply with customs and VAT; handle customer data per PDPL.