- Non-resident businesses that paid VAT in Saudi Arabia during 2025 must check eligibility and submit refund claims to ZATCA by June 30, 2026.
- To qualify, they must have no local establishment in KSA, be VAT-registered in their home country, and be in a jurisdiction with reciprocal VAT refunds for GCC entities.
- Only 2025 input VAT on qualifying business expenses can be recovered; entertainment, non-business use, and other restricted costs are excluded, and a fiscal representative is mandatory.
- Claims must be filed through ZATCA’s portal with valid tax invoices, proof of payment, and supporting documents such as reciprocity evidence and registration records.
- Missing ZATCA’s requested extra information on time may lead to rejection, and common issues include eligibility, invoice compliance, payment proof, and document readiness.
Source: fiscal-requirements.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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