This guideline is addressed to all natural and legal persons who carry on an economic activity and who are subject to VAT. The purpose of this guideline is to provide more clarifications regarding VAT consequences on electronic contracts entered into between a supplier and a customer.
This guideline represents ZATCA:s view on the application of the Unified VAT Agreement of the Gulf Cooperation Council (GCC), the VAT Law and the VAT Implementing Regulations. This guide amounts to a guideline and does not include or purport to include all the relevant provisions of the Unified VAT Agreement, the VAT Law or the VAT Implementing Regulations. It is not binding on ZATCA or any taxpayer in respect to any transaction carried out and it cannot be relied upon in any Way.
Source Zakat
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