- Saudi Arabia’s ZATCA published amendments to VAT Implementing Regulations on 18 April 2025
- Stricter criteria for VAT group formation introduced
- New rules for electronic marketplaces as deemed suppliers
- Revised procedures for foreign VAT refunds
- VAT grouping requires each member to qualify for VAT registration independently
- Certain entities, such as those in special economic zones, are excluded from VAT grouping
- Electronic marketplaces may be responsible for VAT collection for unregistered sellers
- Increased refund thresholds and expanded documentation requirements
- Most changes effective immediately
- VAT grouping rules effective from 15 October 2025
- Deemed supplier provisions effective from 1 January 2026
- Businesses in KSA should evaluate the impact on VAT compliance and group structures
- Consulting with tax advisors is recommended for adaptation to new rules
Source: jdsupra.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.
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