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Saudi VAT Grouping Overhauled: Stricter Criteria, New Exclusions, and Compliance Demands for 2025

  • Stricter eligibility criteria for VAT groups; some entities like free zone entities may be excluded.
  • Each group member must now meet new conditions individually.
  • New restrictions on inter-group transactions and intra-group balancing.
  • 180-day transitional period to comply with new rules.
  • Groups must reassess their structure and may need to deregister some members or reorganize to maintain compliance and benefits.

Source: acme-group.me

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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