Rules and procedures for VAT recovery by licensed real estate developers

On 29 July 2022, ZATCA announced and established the rules and procedures for licensed real estate developers as eligible to recover VAT with slight changes to the draft, which was previously published on the Public Consultation Platform dated 11 May 2022.
These rules and procedures are an integral part of and complementary to the provisions mentioned in Article 70 para. 14 of the Executive Regulations of the VAT law, and should they conflict with the provisions of Article 70 of the regulations, these provisions shall take precedence.

Source WTS


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