The Zakat, Tax and Customs Authority (‘ZATCA’) published a VAT guide in September 2022, on its official website, explaining the concept of ‘Electronic Contracts’ along with VAT consequences under various scenarios.
The guide also provides definitions of terms such as contracts, Agents, Principal, etc which are neither defined nor available in the VAT Law and its Implementing Regulations.
The guide is available in both English and Arabic and should be accessed to obtain additional details.
Source PwC
