Proposed amendment to the provisions of Article 33 of the VAT Implementing Regulations

Addition of a new subarticle (3) to the provisions of Article 33 of the VAT Implementing Regulations has been proposed by ZATCA as follows:

“3- Notwithstanding 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

• PwC
• KPMG
• GCCFintax
• BDO

Interpretation of Article 33 before the amendments (2019)

• Marc Junkin

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