You need a Q7B if you are importing or distributing:

To ensure your Form Q7B is "verified" and accepted by ZATCA, you must follow a strict attestation process:

The beneficiary must apply to their country's Federal Tax Authority to have the Q7B form stamped. This confirms that the beneficiary is in good standing with their domestic tax obligations.

📌 : Ensure that the KSA entity files a Form Q7C (an undertaking to bear liability for computation errors) alongside your Form Q7B to complete the process correctly.

Form Q7B Saudi Arabia Verified: A Complete Guide to Tax Treaty Benefits (2026)

The completed and signed form is submitted to ZATCA via their e-services platform. Essential Documents for Verification

A common mistake made by cross-border partners is assuming that merely filling out Form Q7B is sufficient. In Saudi Arabia, the relief is . To achieve "verified" status, the form must go through a strict chain of authentication involving multiple state ministries.

The UAE business must have the form certified by the UAE tax authorities to confirm their tax residency. Why is a Verified Form Q7B Necessary?

That was the first crack. A tiny fracture in the seamless wall of official reality. Zayd spent the next two weeks trying to understand how a fingerprint could be retroactively altered in a government database. He made calls. He sent emails. He visited three different service centers. Each time, the answer was the same: Please submit Form Q7B for verification.

Form Q7B is an official, mandatory document filed with Saudi Arabia's . It is used by a Saudi-based entity (the payer) when they are making payments to a non-resident entity (such as a UAE company) and wish to apply the reduced tax rates or exemptions provided under a Double Taxation Agreement (DTA).

SFDA analysts will verify:

Form Q7B (or its equivalent approved form under the new guidelines) is specifically required when the following conditions are met:

| Step | Action Required | Authority Involved | Estimated Time | |---|---|---|---| | | Fill out Form Q7B accurately with the assistance of the Saudi resident payer | Saudi Payer + Beneficiary | 1-2 Business Days | | Step 2 | Obtain a Tax Residency Certificate (TRC) from the foreign beneficiary's tax authority | Foreign Tax Authority | 5-15 Business Days | | Step 3 | Apply to the Federal Tax Authority (FTA) in the beneficiary's country for stamping on the Q7B form | FTA (e.g., UAE FTA) | 3-7 Business Days | | Step 4 | Get the FTA-stamped Q7B form attested by the Ministry of Foreign Affairs (MOFA) in the beneficiary's country | MOFA (Home Country) | 2-7 Business Days | | Step 5 | Submit the attested Q7B form to the Saudi Embassy in the beneficiary's country for final overseas legalization | Saudi Embassy | 2-7 Business Days | | Step 6 | Submit the fully certified Q7B form to ZATCA via their electronic portal | ZATCA (Saudi Arabia) | Varies |