Guidance on VAT Exemption for Private Educational Services Provided to Saudi Citizens

• ZATCA published a circular on VAT application for private educational services in Saudi Arabia
• Eligible persons for VAT exemption are Saudi Arabian nationals benefiting from qualified private educational services
• Qualified private educational services suppliers include accredited schools, training programs, and private universities
• Private educational services in scope include tuition fees and textbooks sold by qualified suppliers
• Obligations on suppliers include issuing tax invoices with citizen’s national ID, keeping records, complying with e-invoicing regulations, and reporting supplies in VAT returns.

Source: zatca.gov.sa

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.

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