- Saudi Arabia revised VAT grouping criteria with stricter rules
- Focus on residency, control, and eligibility
- Entities eligible for VAT refunds cannot join VAT groups
- Exceptions exist in limited cases
- 180-day grace period for existing VAT groups to comply
Source: premier-brains.com
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.