The English version of ZATCA's Value Added Tax (VAT) guidelines on electronic trade has been released (e-commerce). Previously, the guidelines were only available in Arabic. The purpose of the guidance is to provide clarification to Saudi Arabian e-commerce enterprises on the VAT laws that apply to their transactions. This includes identifying the VAT treatment, place of supply, and VAT accounting responsibilities for e-commerce transactions to Saudi Arabian clients. Businesses engaging in e-commerce in Saudi Arabia should review the guideline to see if they are correctly accounting for VAT on their transactions.
As of the date of publication, these guidelines reflects ZATCA's position on the applicability of the unified VAT agreement, the VAT statute, and the VAT implementing regulation to e-commerce activities.
You can access Law including Guidelines, Cabinet & FTA Decisions, Public Clarifications, Forms, Business Bulletins for all taxes (Vat, Excise, Customs, Corporate Tax, Transfer Pricing) for all GCC Countries in the Law Section of GCC FinTax
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