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ZATCA clarifies VAT exemption KSA Nationals educational services

ZATCA confirmed that the Kingdom will bear the VAT due on educational services provided to nationals in application of the VAT legislation.

The so-called exemption covers the VAT applied on tuition fees and textbooks sold directly by an institution which is a taxable person and is approved by the Ministry of Education (MoE).

This would also include educational services provided by universities (for Bachelor’s degrees) that fall under the supervision of the MoE along with educational and training program providers.

Source Thomas Vanhee /Aurifer

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