Summary
- Applies to goods and services received from non-resident supplier by a Saudi taxable person (VAT registered), incl. import of taxable services, receipt of services from a non-resident supplier, imports of goods etc.
- Tax point: VAT is due on the date of the supply of goods or services, the date of issuance of the invoice or upon partial or full receipt of the consideration, whichever comes first, and to the extent of the received amount
- Reporting: VAT must be reported by the recipient during the taxable period in which that date of supply falls
- VAT deduction: VAT deduction under reverse-charge if the goods or services received are for the purpose of the taxable person’s economic activities. Input VAT can be deducted within 5 years after the supply has been made.
Source GAZT
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