KSA VAT

VAT News Flash

Oman all set to introduce VAT

UAE issues ecommerce VAT guidelines

KSA issues telecommunication sector VAT guidelines

KSA issues tax ruling request guidelines

KSA issues change of VAT rate to 15% guidelines

KSA VAT Law

KSA VAT law in English and in Arabic

KSA VAT Implementing Regulations

KSA VAT Implementing Regulations in English and in Arabic

KSA VAT Manual – 7 November 2017

Brief overview of VAT along with useful instructions for businesses

KSA VAT Grouping Guidelines – Feb 2018

Guidelines for VAT management for tax groups

KSA VAT Return Filing Manual – Feb 2018

Guidelines on filing of VAT returns in KSA

Transitional Rules – Feb 2018

Guidelines by way of clarifications on transition to VAT w.e.f January 1, 2018

Healthcare – Feb 2018

Guidelines on VAT treatment on Healthcare in KSA

Real Estate – Dec 2017

Guidelines on VAT treatment on Real Estate in KSA

Digital Economy – April 2018

Additional clarification on VAT in relation to electronic commerce and electronic business activity

Financial Services – April 2018

Guidelines on VAT for financial sector including banks, insurers and asset financing companies

Investment Metals – Feb 2018

Guidelines on VAT for business involved in investment metals sector including producers, refiners, wholesalers, retailers etc.

Transportation Sector – Feb 2018

Guidelines for businesses involved in the passenger and freight transportation industries and providers of goods and services to the industry

Employee Benefits – Sep 2018

Guideline on VAT treatment on benefits made available to employees by the employer

Input Tax Deduction – Sep 2018

Guidelines on input tax deduction including partial deduction method

Simplified Guidelines on Tax Filing – July 2018

Pictorial guidelines for filing of VAT returns

Import and Export Guideline – Sep 2018 (Edition 1)

Guidelines on VAT treatment on import of goods and services into KSA and export of goods and services from KSA

Invoicing and Records – Sep 2018

Guidelines on issue of invoices and maintenance of records for VAT purposes

Economic Activity – Sep 2018 (Version 1)

Guideline on interpretation of the definition of economic activity for VAT purposes

VAT General Guidelines – December 2018

New guidelines on VAT management in KSA

Capital Assets – December 2018

Guideline is to provide further clarifications and assist taxpayers in understanding the VAT treatment and implications in relation to Capital Assets

VAT Essentials for Small Businesses – March 2018

VAT manual containing basics of VAT, its operation, registration, compliance and overall VAT management for small businesses

Guide on Examination, Assessment, Correction and Objection on GAZT Decisions – December 2018

Guideline to provide information on the rights and obligations of the taxable person and the authority when dealing with examinations, assessments and corrections

Electricity and Utilities – January 2019

Clarification to taxpayers regarding VAT implications of transactions involving electricity and other utilities such as water, heating, cooling and air conditioning

Agents Guidelines – January 2019

Clarification to taxpayers regarding the VAT implications on transactions involving agents, or other situations where a person acts on behalf of another person

Business Promotions Guideline – January 2019

Guideline clarifying on the VAT implications of common promotional activities carried out by taxable persons, including business to business and retail promotions

Professional Services Guideline – January 2019

Clarification regarding the obligations and tax implications of professional services, including consultancy, design, architecture, accounting, law, information technology, public relations, technical testing, research and development, veterinary medicine and management consulting.

Recreation and Entertainment Guideline – Jan 2019

Clarification to Taxpayers regarding the VAT implications of common activities carried out by Taxable Persons in the Entertainment and Recreation sectors

Imports and Exports Guideline – March 2019 (Edition 2)

Clarification regarding of import and export of goods and services from KSA

Employee Benefits Guideline – April 2019 (Version 2)

Guideline on VAT treatment on benefits made available to employees by the employer

Economic Activity – April 2019 (Version 2)

Guideline on interpretation of the definition of economic activity for VAT purposes

Oil and Gas Guideline – Edition 1

Clarifications to tax payers regarding the VAT implications of transactions in the Oil and Gas sectors

Islamic Finance Guideline – Edition 1

VAT implications from the provision of Shari’ah compliant financing products and structures, including commercial banks, insurers, asset financing companies or any other business that provides Shari’ah compliant financing services as part of its overall activities

Transfer of a Business Guideline – Edition 1

Clarification to assist taxpayers in understanding the VAT treatment and implications in relation to transfer of a business

Transitional Excise Rules – June 2019

Clarification to assist taxpayers in understanding the VAT treatment and implications in relation to transfer of a business

Professional Services – July 2019

Clarification to assist taxpayers in understanding the VAT treatment and implications in relation to transfer of a business

Household Activities – Dec 2019

Clarification to assist taxpayers in understanding the VAT treatment and implications in relation to transfer of a business

Construction – Jan 2020

Clarification to assist taxpayers in understanding the VAT treatment and implications in relation to transfer of a business

Examination, Assessment, Correction and Objection on GAZT Decisions – July 2020

The purpose of this guideline is to provide information on the rights and obligations of Taxable Persons and the Authority when dealing
with Examinations, Assessments and Corrections

Financial Services Sector – July 2020

The purpose of this guideline is to provide additional clarification with respect to the VAT treatment related to the Financial Services sector, including the provision of insurance

VAT on Employee Benefits – July 2020

The purpose of this guideline is to provide further clarification regarding the tax
treatment benefits made available to those Employees

Economic Activity – July 2020

The purpose of this guideline is to provide additional clarification with respect to the interpretation and definition of Economic Activity for VAT purposes

Islamic Finance – July 2020

This guideline addresses the VAT implications from the provision of Shari’ah compliant financing products and structures, including commercial banks, insurers, asset financing companies or any other business that provides Shari’ah compliant financing services as part of its overall activities

VAT General Guideline – July 2020

The purpose of this guideline is to provide information to enable
those persons to understand their basic VAT obligations arising from their taxable economic activities

VAT Grouping Guideline – July 2020

The purpose of this guideline is to provide additional clarification with associated detail in what is related to Tax Grouping

Transitional VAT Rules – July 2020

The purpose of this guideline is to provide additional clarification with respect to transitional rules for the introduction of VAT as from 1 January 2018

Oil and Gas – July 2020

The purpose of this guideline is to provide further clarification to taxpayers regarding the VAT implications of transactions in the oil and gas sector

Investment Funds, Trusts and Estates – July 2020

This Guideline is published by GAZT to provide guidance to Taxpayers, their agents, and any other persons in respect of the application of VAT to common legally recognised and documented investment structures administered by agents, such as an Investment Fund or a Trust

VAT Guideline for Real Estate – July 2020

This Guideline serves as guidance material in relation to real estate activities

Transitional Provisions Guidelines – July 2020

Transitional provisions guidelines for increase of VAT to 15%

Telecommunications – July 2020

The purpose of this guideline is to provide further clarification to Taxpayers regarding the VAT implications of activities carried out by
Taxable Persons in the telecommunications sector

Tax Ruling Request Guidelines – July 2020

This Guideline is published by GAZT to provide guidance to Taxpayers and their agents who wish to request a Ruling from GAZT to clarify the interpretation of the laws or associated Regulations applicable to Value Added Tax or Income Tax (including withholding taxes) and related to specific factual circumstances

Changes of VAT Rate to 15% – July 2020

Guidelines on charging of VAT at 15% from July 2020