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 VAT Implementing Regulation

​​​The VAT Implementing Regulations expand on the areas covered within the KSA VAT Law, ‎detailing rules for implementation and giving taxpayers sufficient information to complete ‎their VAT compliance requirements. The Implementing Regulations cover:‎

  • Definitions
  • Taxable Persons
  • Supplies of Goods and services
  • Place of Supply
  • Exempt Supplies
  • Zero-rated Supplies
  • Value of Taxable Supplies
  • Imports
  • Calculation of Tax payable​
  • Procedure and administration
  • Refunds of Tax
  • General provisions

The VAT Implementing Regulations were officially approved on H1438/12/4. In order to ‎access the VAT Implementing Regulations, please follow the link​.

Key points of VAT Implementing Regulations​