Guidance from the Saudi tax authorities with regard to e-commerce transactions reflects how the Zakat, Tax and Customs Authority (ZATCA) is rethinking the value added tax (VAT) treatment with regard to e-commerce in Saudi Arabia, with the guidance mostly addressing ride-sourcing or ride-sharing applications.
While, generally, the recent guidance (September 2021) aggregates previous guidance from the tax authorities, it also clarifies certain aspects of the VAT treatment of some specific e-commerce situations.
Source KPMG
