Tax representative
In one sentenceA person resident in the Kingdom appointed by a non-resident business to handle its registration, returns and payments with ZATCA, and who shares its liability.
Simply put
A foreign business with tax obligations in the Kingdom but no premises here needs a local representative to deal with ZATCA on its behalf.
The representative is not a mere formality: he is responsible together with the business for the accuracy of the returns and the payment of the tax.
Example
A foreign software company sells subscriptions to consumers in the Kingdom without a branch here: it appoints a resident tax representative to register it and file its returns.
Don't confuse it with
Permanent establishmentA permanent establishment is an actual presence of a non-resident inside the Kingdom, while a tax representative is a person who represents it administratively only.