Although no specific transitional provisions may be published to resolve such issues, the Implementing Regulations contain transitional provisions drafted for similar situations resulting from the introduction of VAT on 1 January 2018.
The 5% VAT rate is specified in the GCC VAT Framework Agreement and not in the KSA VAT Law or Implementing Regulations. It is unclear whether the rate increase would require amending the GCC VAT Framework Agreement or whether the KSA will do so unilaterally by amending its VAT Law.
Source: bakermckenzie.com
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