Given the absence of important free zones in KSA, the customs and VAT treatment is simpler than in the UAE.
ZATCA analysed more business models than the UAE did.
Some interesting guidance:
– no VAT deductible for courier companies paying on behalf of their clients (as expected but good to confirm given the confusion businesses have on this)
– for returned goods, VAT will not be refunded
– electronic booking services are subject to the main underlying supply (the application of this principle may be complex)
– platforms providing transportation services are considered providing transportation services themselves
Source Thomas Vanhee /Aurifer
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