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
Latest Posts in "Saudi Arabia"
- Saudi Arabia: E-invoicing & E-Reporting Guide
- ZATCA Announces Wave 25 of E-Invoicing: Threshold Halved to SAR 187,500, Integration Deadline 1 February 2027
- KSA – ZATCA announces e-invoicing readiness for Wave 25
- Saudi Arabia Sets VAT Registration Deadline for 27th Taxpayer Wave by February 2027
- ZATCA Announces 25th E-Invoicing Integration Wave for Saudi VAT Taxpayers
