In a public consultation recently launched, ZATCA is proposing to change Article 36 of the KSA IR.
The proposed unofficial high-level translation of the relevant article reads as follows:
“1. “VAT will be applicable at the rate of 0% to the supply of eligible military goods to the government’s armed forces and internal security forces and their sectors, which is carried out by a taxable person who is registered with the Authority and licensed in the field of military…..
Sources:
