ZATCA issues updated VAT guide on entertainment activities

he new guide 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

ZATCA has utilized this guide to provide specific definitions, rules and practical examples with regards to such activities. However, not much has been added in comparison to the older version.

Source

• Thomas Vanhee /Aurifer
• www.aurifer.tax
• https://www.aurifertax.com/

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