This guideline is addressed to all natural and legal persons who carry on an economic activity and who are subject to VAT. The purpose of this guideline is to provide more clarifications regarding VAT consequences on electronic contracts entered into between a supplier and a customer.
This guideline represents ZATCA:s view on the application of the Unified VAT Agreement of the Gulf Cooperation Council (GCC), the VAT Law and the VAT Implementing Regulations. This guide amounts to a guideline and does not include or purport to include all the relevant provisions of the Unified VAT Agreement, the VAT Law or the VAT Implementing Regulations. It is not binding on ZATCA or any taxpayer in respect to any transaction carried out and it cannot be relied upon in any Way.
Source Zakat
Latest Posts in "Saudi Arabia"
- The Ministry of Finance defined penalties for non-compliance with the e-invoicing system
- Saudi Arabia 2025: Stricter Excise Tax Rules, Digital Tracking, and Tougher Penalties Announced
- Saudi VAT Grouping Overhauled: Stricter Criteria, New Exclusions, and Compliance Demands for 2025
- ZATCA Calls on Taxpayers to Benefit from Fines Cancellation and Penalties Exemption Before Deadline
- Saudi VAT 2025: Digital Marketplaces Face New Deemed Supplier Liabilities and Compliance Challenges
