On 16 February 2023, the Zakat, Tax and Customs Authority (ZATCA) published a guideline outlining the requirements of a two-stage process for non-resident businesses to submit refund applications for Value Added Tax (VAT) incurred in the Kingdom of Saudi Arabia (KSA). The deadline to submit the application for the calendar year ending on 31 December 2022 is 30 June 2023. Although this process has been available in the law since the inception of VAT in KSA, it has only recently come into practical force.
Source: Deloitte
Latest Posts in "Saudi Arabia"
- New VAT Rules: When Marketplaces Must Account for VAT Instead of Individual Sellers
- Saudi Arabia VAT: New Deemed Supplier Rules for Electronic Marketplaces Effective January 2026
- Saudi Arabia Issues Bylaws Establishing Tax and Regulatory Framework for Special Economic Zones
- Saudi Arabia Issues Implementing Regulations for Special Economic Zones, Introducing Tax and Customs Incentives
- 3 countries offering grace periods for e-invoicing mandates
