The Kingdom of Saudi Arabia’s (KSA) Zakat, Tax and Customs Authority (ZATCA) issued a Public Consultation (Public Consultation), on its proposal seeking to amend Article 33 of the Value Added Tax (VAT) Executive Regulations by way of addition of Paragraph 3 to Article 33, which reads:
“Without prejudice to the provisions of the second paragraph of this Article, the supply of services to a non-resident customer in any of the member states is subject to the zero rate in cases where the supply facilitates the supply of taxable services by that non-resident customer to a person in the Kingdom.”
Source Aurifer
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