The Zakat, Tax and Customs Authority (ZATCA) published a tax alert on the refund of Saudi Arabian VAT to non-residents who do not have a presence in the country but incurred VAT in relation to their economic activity. The alert is currently available in Arabic only.
The alert explained the eligibility and process of refund for non-residents who have been liable to pay VAT within Saudi Arabia for their economic activities.
Source KPMG