- Private educational services provided to Saudi citizens are subject to a zero rate of VAT.
- The zero rate applies to accredited private and international schools, tuition fees, textbooks sold by schools, private universities, and certain education and training programs.
- Non-compulsory education and training services exceeding two years, short-advanced courses of one month or less, and qualification courses lasting between one month and one year are not eligible for the zero rate.
- Private educational institutions are responsible for issuing tax invoices, verifying citizen identities, maintaining records of national identity data, and submitting them to ZATCA upon request.
- Tax invoices must include the Saudi national identification number and the beneficiary’s contact information.
- Supplies of private educational services to Saudi citizens need to be reported in the VAT return under the “Sales to citizens
- Private education” category.
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.