VAT Guidelines

Provisions

11206 VAT Guidelines

11207 Islamic Finance Guide - Edition 1

11216 2017

11217 Kingdom of Saudi Arabia VAT GUIDELINE FOR REAL ESTATE - December 2017 - Version 1

12068 Transportation Sector Industry Guideline February 2018 - Version 1

12077 Transitional Provisions Guidelines of VAT Rate Increase to 15% - Effective 1 July 2020

11204 2018

11208 Oil and Gas Guide - Edition 1

11212 Return Filing Manual - February 2018

12069 VAT Guideline Economic Activity - September 2018- Version 1

12116 Change of VAT Rate to 15% - Updated JULY 2020

11203 2019

11209 Transfer of a Business Guideline - Edition 1

11213 Simplified VAT Filing Guidelines - July 2018- Version 1

12070 VAT on Employee Benefits Guideline - September 2018- Version 1

12119 Tax Ruling Requests: Guideline - Second Version - June 2020

11210 Employee Benefits - April 2019 - Version 2

11214 Financial Services Sector Industry Guideline - April 2018 - Version 1

12072 Imports and Exports Guideline September 2018 - 1st Edition

12120 Telecommunications Guideline - Version 1 July 2020

11211 VAT Guideline Economic Activity - April 2019 - Version 2

11215 Healthcare Guideline - February 2018 - Version 1

11232 Telecommunications Guideline - January 2019 - Version 1

12076 2020

12118 Tax Ruling Requests: Guideline - July 2019 version 1

11218 Transportation Sector Industry Guideline - October 2018 - Version 2

11219 Digital Economy - April 2018 - Version 1

11225 Invoicing and Records Guideline - February 2019 - Edition 1

11205 History

11220 Investment metals - November 2018 - Version 1

11221 VAT Grouping Guideline - February 2018 - Version 1

11226 Agents Guideline - January 2019 - Version 1

11222 Transitional VAT rules - February 2018 - Version 1

11228 Business Promotions Guideline - January 2019 - Version 1

11223 Input tax deduction guideline - September 2018 - Version 1

11224 Imports and Exports Guideline - March 2019 - Edition 2

11227 Examination, Assessment, Correction, and Objection - December 2018 - Version 1

11230 Professional Services Guideline - January 2019 - Version 1

11229 Capital Assets Guidelines - December 2018 - Version 1

11231 Recreation and Entertainment Guideline - January 2019 - Version 1

11233 Electricity and Utilities Guidelines - January 2019 - Version 1

12071 VAT General Guideline November 2018 - Version 1

12073 VAT Guideline: Investment Funds, Trusts and Estates June 2019 - Version 1

12074 Supplies of Services To Non-GCC Residents: Guideline Edition - Edition 1

12075 VAT Guideline for Real Estate Investment and Real Estate Financing - Version 1