Saudi Arabia Clarifies VAT and Customs Rules for Special Economic Zones

ZATCA issued new rules for tax and customs treatment of licensed businesses in Saudi SEZs.
Goods moved into, within, or between SEZs may get VAT suspension or zero-rating if tied to licensed activities and properly documented; services do not qualify.
Moving goods from an SEZ to mainland Saudi Arabia is treated as an import, so standard VAT (usually 15%) and customs duties apply.
Water and all energy supplies into SEZs are subject to standard VAT.
SEZ businesses cannot join normal VAT groups and must keep separate, auditable electronic inventory records.

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.