Addition of a new subarticle (3) to the provisions of Article 33 of the VAT Implementing Regulations has been proposed by ZATCA as follows:
“3- Notwithstanding the second paragraph of this article, the supply of services to a non-resident customer in any of the member states is subject to the zero rate in cases where the supply facilitates the supply of taxable services by that non-resident customer to a person in the Kingdom.”
Source
Interpretation of Article 33 before the amendments (2019)
Latest Posts in "Saudi Arabia"
- ZATCA’s 2025 Guide: VAT Rules for E-Market Platforms and Deemed Supplier Obligations in KSA
- Saudi Arabia Revises Customs Tariffs, Increases Duties, and Updates HS Codes Effective 2025
- Saudi Arabia Extends ZATCA Tax Penalty Waiver Initiative Until June 2026
- Saudi Arabia Updates VAT Rules for Online Marketplaces, Amends Excise Tax on Sweetened Beverages
- Saudi Arabia Clarifies VAT Deemed Supplier Rules for Electronic Marketplaces
