Saudi Arabia Tightens VAT Grouping Rules, Restricts Eligibility for Real Estate and Public Projects

• 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.

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