The General Authority of Zakat and Tax (GAZT) Board of Directors has approved amendments to various articles of the Kingdom of Saudi Arabia (KSA) Value Added Tax (VAT) Implementing Regulations (by way of Decision no. (19-3-9) dated 30-10-1440H (03-07-2019). These amendments are effective from the date of publication (18 July 2019) and will be of particular interest to those taxpayers that “export” services from KSA to non-KSA recipients, and also with respect to non-resident taxpayers who have VAT compliance obligations in KSA.
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