VATupdate
VAT

ZATCA issues Entertainment activities guide

ZATCA has recently issued a new VAT guide related to entertainment activities where it specifically addresses the following:

  • General and specific place of supply rules;
  • Attendance and entrance fees;
  • Recreational, sports, cultural and artistic services;
  • Hotels, restaurants and catering services;
  • Input tax deductibility and tax compliance requirements.

Source Aurifer

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