Saudi Arabia VAT: New Deemed Supplier Rules for Electronic Marketplaces Effective January 2026

• ZATCA issued guidance on when electronic marketplaces are deemed VAT suppliers under Article 47, effective January 1, 2026.
• Marketplaces are deemed suppliers for electronic services by non-residents and goods/services by resident non-registered suppliers.
• Exceptions apply if the supplier is clearly identified, contracts are direct, and the marketplace does not control key transaction terms.
• Deemed suppliers must handle VAT invoicing, returns, payments, record-keeping, and adjustments.
• Food delivery and short-term accommodation platforms are especially impacted due to their operational control; VAT compliance depends on the platform’s level of involvement in transactions.

Source: alvarezandmarsal.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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