{"id":8641,"date":"2022-08-18T14:33:13","date_gmt":"2022-08-18T14:33:13","guid":{"rendered":"https:\/\/www.creationbc.com\/?page_id=8641"},"modified":"2025-02-26T05:25:39","modified_gmt":"2025-02-26T05:25:39","slug":"vat","status":"publish","type":"page","link":"https:\/\/www.creationbc.com\/en-sa\/tax-consultants\/vat\/","title":{"rendered":"Value Added Tax (VAT)"},"content":{"rendered":"<p>[vc_row][vc_column]\n\t\t\t<!-- START tax consultants 1 1 1 REVOLUTION SLIDER 6.6.18 --><p class=\"rs-p-wp-fix\"><\/p>\n\t\t\t<rs-module-wrap id=\"rev_slider_37_1_wrapper\" data-source=\"gallery\" style=\"visibility:hidden;background:transparent;padding:0;margin:0px auto;margin-top:0;margin-bottom:0;\">\n\t\t\t\t<rs-module id=\"rev_slider_37_1\" style=\"\" data-version=\"6.6.18\">\n\t\t\t\t\t<rs-slides style=\"overflow: hidden; position: absolute;\">\n\t\t\t\t\t\t<rs-slide style=\"position: absolute;\" data-key=\"rs-71\" data-title=\"Slide\" data-anim=\"ms:600;r:0;\" data-in=\"o:0;\" data-out=\"a:false;\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"\/\/www.creationbc.com\/wp-content\/plugins\/revslider\/public\/assets\/assets\/dummy.png\" alt=\"vat services in saudi arabia\" title=\"vat services in saudi arabia\" width=\"1600\" height=\"450\" class=\"rev-slidebg tp-rs-img rs-lazyload\" data-lazyload=\"\/\/www.creationbc.com\/wp-content\/uploads\/2022\/12\/vat-services-in-saudi-arabia.jpg\" data-no-retina>\n<!--\n\t\t\t\t\t\t\t--><rs-layer\n\t\t\t\t\t\t\t\tid=\"slider-37-slide-71-layer-6\" \n\t\t\t\t\t\t\t\tdata-type=\"text\"\n\t\t\t\t\t\t\t\tdata-rsp_ch=\"on\"\n\t\t\t\t\t\t\t\tdata-xy=\"y:m;\"\n\t\t\t\t\t\t\t\tdata-text=\"l:22;a:inherit;\"\n\t\t\t\t\t\t\t\tdata-wrpid=\"bannerBgWrapper1\"\n\t\t\t\t\t\t\t\tdata-frame_999=\"o:0;st:w;sR:5700;\"\n\t\t\t\t\t\t\t\tstyle=\"z-index:5;font-family:'Open Sans';\"\n\t\t\t\t\t\t\t><div class=\"bannerBg\">\n\t<div class=\"container\">\n\t<p>VAT SERVICES<br\/> IN SAUDI ARABIA <br\/>& THE GCC<\/p>\n\t<a href=\"\/en-sa\/contact-us\/\">EXPERT CONSULTATION <\/a><\/div>\n<\/div> \n\t\t\t\t\t\t\t<\/rs-layer><!--\n-->\t\t\t\t\t\t<\/rs-slide>\n\t\t\t\t\t<\/rs-slides>\n\t\t\t\t<\/rs-module>\n\t\t\t\t<script>\n\t\t\t\t\tsetREVStartSize({c: 'rev_slider_37_1',rl:[1240,1024,1024,480],el:[570,500,500,720],gw:[1240,1024,1024,480],gh:[570,500,500,300],type:'standard',justify:'',layout:'fullwidth',mh:\"0\"});if (window.RS_MODULES!==undefined && window.RS_MODULES.modules!==undefined && window.RS_MODULES.modules[\"revslider371\"]!==undefined) {window.RS_MODULES.modules[\"revslider371\"].once = false;window.revapi37 = undefined;if (window.RS_MODULES.checkMinimal!==undefined) window.RS_MODULES.checkMinimal()}\n\t\t\t\t<\/script>\n\t\t\t<\/rs-module-wrap>\n\t\t\t<!-- END REVOLUTION SLIDER -->\n[\/vc_column][\/vc_row][vc_row content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1600650222870{padding-top: 70px !important;padding-bottom: 70px !important;}&#8221;][vc_column width=&#8221;1\/3&#8243;][vc_custom_heading text=&#8221;VAT SERVICES IN<br \/>\nSAUDI ARABIA&#8221; font_container=&#8221;tag:h1|font_size:36px|text_align:left|color:%230f0d12|line_height:45px&#8221; use_theme_fonts=&#8221;yes&#8221; css_animation=&#8221;fadeInLeft&#8221;][\/vc_column][vc_column width=&#8221;2\/3&#8243; el_class=&#8221;about-us-right&#8221;][vc_column_text css_animation=&#8221;fadeInRight&#8221;]<\/p>\n<p style=\"text-align: justify;\">Our VAT services in Saudi Arabia is part of our <a href=\"https:\/\/www.creationbc.com\/en-sa\/tax-consultants\/\">tax consultancy services in Saudi Arabia<\/a>.<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Value Added Tax (VAT) is an indirect tax on consumption or use of goods or services; it is applied across the stages of the supply chain, from when the manufacturer purchases raw materials until the retailer sells the good to the consumer. Registrants for VAT will collect the VAT applicable to their taxable activities from their customers and pay the tax collected to the authorities. <a href=\"https:\/\/www.creationbc.com\/en-sa\/tax-consultants\/vat\/free-vat-invoice-template\/\">Download the free KSA VAT invoice template<\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Any natural and legal person who carry on an economic activity is subject to VAT and is required to register for VAT. <\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row title=&#8221;BOOK A FREE CONSULTATION&#8221; style=&#8221;3d&#8221; gradient_color_1=&#8221;turquoise&#8221; gradient_color_2=&#8221;blue&#8221; gradient_custom_color_1=&#8221;#dd3333&#8243; gradient_custom_color_2=&#8221;#eeee22&#8243; gradient_text_color=&#8221;#ffffff&#8221; custom_background=&#8221;#ededed&#8221; custom_text=&#8221;#666666&#8243; outline_custom_color=&#8221;#666666&#8243; outline_custom_hover_background=&#8221;#666666&#8243; outline_custom_hover_text=&#8221;#ffffff&#8221; shape=&#8221;rounded&#8221; color=&#8221;grey&#8221; size=&#8221;md&#8221; align=&#8221;center&#8221; button_block=&#8221;&#8221; add_icon=&#8221;true&#8221; i_align=&#8221;right&#8221; i_type=&#8221;typicons&#8221; i_icon_fontawesome=&#8221;fas fa-adjust&#8221; i_icon_openiconic=&#8221;vc-oi vc-oi-dial&#8221; i_icon_typicons=&#8221;typcn typcn-chevron-right&#8221; i_icon_entypo=&#8221;entypo-icon entypo-icon-note&#8221; i_icon_linecons=&#8221;vc_li vc_li-heart&#8221; i_icon_monosocial=&#8221;vc-mono vc-mono-fivehundredpx&#8221; i_icon_material=&#8221;vc-material vc-material-cake&#8221; i_icon_pixelicons=&#8221;vc_pixel_icon vc_pixel_icon-alert&#8221; custom_onclick=&#8221;&#8221; link=&#8221;url:%2Fcontact-us%2F&#8221; custom_onclick_code=&#8221;&#8221;][vc_column][vc_btn title=&#8221;BOOK A FREE CONSULTATION&#8221; style=&#8221;3d&#8221; align=&#8221;center&#8221; i_align=&#8221;right&#8221; i_type=&#8221;typicons&#8221; i_icon_typicons=&#8221;typcn typcn-chevron-right&#8221; add_icon=&#8221;true&#8221; link=&#8221;url:%2Fen-sa%2Fcontact-us%2F&#8221;][\/vc_column][\/vc_row][vc_row el_class=&#8221;text-justify&#8221;][vc_column][vc_column_text]<\/p>\n<h2 class=\"p1\" style=\"text-align: center;\">HOW IS VAT CALCULATED?<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A retrospective test calculates the total value of supplies made by the taxable person at the end of a month inclusive of the previous 11 months.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">While a prospective test calculates the total value of supplies expected to be made by the taxable person within the next 12 months.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">However, it is the notion in the KSA, for example, that most taxpayers are expected to register on the basis of the retrospective test. Accordingly, the taxable person must apply to the authority within 30 days of the end of that month; and the registration will be effective from the start of the next month following the month in which the application is submitted.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"p1\" style=\"text-align: center;\">CRITERIA FOR VAT REGISTRATION IN KSA<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is mandatory for all resident persons in KSA and whose annual taxable supplies over a 12-month period exceeds SAR 375,000 to register for VAT.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"p1\" style=\"text-align: center;\">WHAT IS THE VAT RATE IN KSA?<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">VAT was first introduced to KSA on 1 January 2018; the initial VAT rate was 5% and the mandatory registration threshold was having a total value of taxable supplies of SAR 1,000,000 to register in VAT.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As at 1 January 2019, the threshold was revised and was set at SAR 375,000.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The VAT rate was revised on 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> July 2020 to 15%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Exports of goods and services outside the council territory is exempt from VAT registration and considered \u201czero-rated supplies\u201d even if the annual value of taxable supplies exceed the threshold.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">WHEN IS VAT CHARGED?<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax is due on whichever date comes first; the date the supply of goods and services take place, the date of the tax invoice, or when a partial or full receipt of consideration is made.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The above date determines in which Taxable period will the supply be reported; however, the payment of VAT by the supplier takes place only when a VAT return is filed.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A VAT return is filed each month for taxable persons with annual revenues more than SAR 40 million; or every three months for taxable persons with lower revenues.\u00a0\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>List of Goods and Services subject to VAT:<\/h3>\n<p>[\/vc_column_text][vc_raw_html]%3Cstyle%20type%3D%22text%2Fcss%22%3E%40media%20screen%20and%20%28max-width%3A%20767px%29%20%7B.tg%20%7Bwidth%3A%20auto%20%21important%3B%7D.tg%20col%20%7Bwidth%3A%20auto%20%21important%3B%7D.tg-wrap%20%7Boverflow-x%3A%20auto%3B-webkit-overflow-scrolling%3A%20touch%3B%7D%7D%3C%2Fstyle%3E%3Cdiv%20class%3D%22tg-wrap%22%3E%3Ctable%20style%3D%22border-collapse%3Acollapse%3Bborder-spacing%3A0%3Btable-layout%3A%20fixed%3B%20width%3A%201386px%22%20class%3D%22tg%22%3E%3Ccolgroup%3E%3Ccol%20style%3D%22width%3A%20383px%22%3E%3Ccol%20style%3D%22width%3A%201003px%22%3E%3C%2Fcolgroup%3E%3Cthead%3E%3Ctr%3E%3Cth%20style%3D%22background-color%3A%23029c7e%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%23ffffff%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Amiddle%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%3Btext-decoration%3Anone%22%3EGoods%20and%20Services%3C%2Fspan%3E%3C%2Fth%3E%3Cth%20style%3D%22background-color%3A%23029c7e%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bcolor%3A%23ffffff%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Acenter%3Bvertical-align%3Amiddle%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%3Btext-decoration%3Anone%22%3EVAT%20Rate%3C%2Fspan%3E%3C%2Fth%3E%3C%2Ftr%3E%3C%2Fthead%3E%3Ctbody%3E%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23e7e6e6%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Amiddle%3Bword-break%3Anormal%22%20colspan%3D%222%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%22%3EFoodstuff%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Amiddle%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EFood%20%26amp%3B%20Beverages%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Amiddle%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EVAT%20at%2015%25%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23e7e6e6%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Amiddle%3Bword-break%3Anormal%22%20colspan%3D%222%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%22%3ETransportation%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%3Ctr%3E%3Ctd%20style%3D%22border-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Amiddle%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EDomestic%20Transportation%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22border-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Amiddle%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EVAT%20at%2015%25%3B%20while%20International%20Transportation%2C%20Transportation%20services%20for%20goods%20or%20passengers%20outside%20KSA%2C%20Supply%20of%20a%20qualifying%20means%20of%20international%20transport%20%28vehicle%2C%20vessel%2C%20aircraft%29%20with%20special%20specification%2C%20Supply%20of%20replacement%20parts%2C%20consumables%2C%20maintenance%20and%20repair%20services%20for%20qualified%20transport%20%28with%20special%20terms%29%20are%20Exempt%20of%20VAT%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23e7e6e6%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Bfont-weight%3Abold%3Boverflow%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weight%3Abold%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Amiddle%3Bword-break%3Anormal%22%20colspan%3D%222%22%3E%3Cspan%20style%3D%22font-weight%3A700%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%22%3EOil%2C%20oil%20derivatives%20%26amp%3B%20gas%20sector%20%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%3Ctr%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Amiddle%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EOil%2C%20oil%20derivatives%20%26amp%3B%20gas%20sector%20%28domestic%29%3C%2Fspan%3E%3C%2Ftd%3E%3Ctd%20style%3D%22background-color%3A%23FFF%3Bborder-color%3Ablack%3Bborder-style%3Asolid%3Bborder-width%3A1px%3Bfont-family%3Ainherit%3Bfont-size%3A14px%3Boverflow%3Ahidden%3Bpadding%3A10px%205px%3Btext-align%3Aleft%3Bvertical-align%3Amiddle%3Bword-break%3Anormal%22%3E%3Cspan%20style%3D%22font-weight%3A400%3Bfont-style%3Anormal%3Btext-decoration%3Anone%3Bcolor%3A%23000%3Bbackground-color%3Atransparent%22%3EVAT%20at%2015%25%3C%2Fspan%3E%3C%2Ftd%3E%3C%2Ftr%3E%3C%2Ftbody%3E%3C%2Ftable%3E%3C%2Fdiv%3E[\/vc_raw_html][vc_column_text]<\/p>\n<h3>List of Supplies on which 0% VAT is charged:<\/h3>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exports of Goods.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services supplied to non-GCC residents.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">International goods and passenger transport services.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supply of qualifying means of transport.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qualifying medicines and qualifying medical goods.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The first supply, or supply for investment, of qualifying Metals (gold, silver or platinum).<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">WHEN IS INCOME NOT SUBJECT TO VAT?<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Income is not subject to VAT <\/span><b>if <\/b><span style=\"font-weight: 400;\">there has been no supply of goods or services made in return to the income received, such as the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dividend income received upon passive holding of shares.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Freely given gifts (monetary or non-monetary value).<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compensation payments.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wages, salary or other payments received under a contract of employment.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">HOW TO IDENTIFY IF YOU ARE SUBJECT TO VAT?<\/h2>\n<ol>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is the supplier registered for KSA VAT?\u00a0<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is a supply of goods or services made?<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is any (monetary or non-monetary) consideration payable for the supply?<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is the supply taxable?<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is the place of supply of goods or services in the KSA?<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your answer to all of the above is <\/span><span style=\"font-weight: 400;\">YES<\/span><span style=\"font-weight: 400;\">, and the <\/span><span style=\"font-weight: 400;\">supply is Not Zero-rated<\/span><span style=\"font-weight: 400;\">, then a <\/span><b>VAT is charged<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">HOW TO REGISTER FOR VAT?<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Those who are subject to VAT are required to register with ZATCA which will issue a Tax Identification Number (TIN) to the taxable person. Once the VAT registration is reviewed and approved by the Authority, a VAT Registration Certificate will be provided to the taxable person.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The VAT Registration Certificate contains the following details: the name of the taxable person, VAT Account number and the effective registration date.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The taxable person is also required to display the VAT certificate at his business place and branches if any, at a visible place to the public.<\/span><\/p>\n<ul>\n<li aria-level=\"1\">\n<h4>Group Registration<\/h4>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400;\">Members of the same group of companies who are under the same ownership can register for VAT as a Tax Group and be treated as being a single taxable person.<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-weight: 400;\">In this case, a new TIN will be issued, and a combined VAT will be filed on behalf of the Tax Group. While goods or services supplied between group members is not considered for VAT and not reported on the VAT return. Each member of the group is however considered jointly liable for VAT debts and obligations of the entire group.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><strong>The following are the requisites to form a Tax Group:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All group members must perform an Economic Activity.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All group members must be legal persons who are residents of the Kingdom.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All group members need to be subsidiary of the same shareholder, where the shareholder owns at least 50% or more of each of the group members.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">At least one group member must meet the annual taxable supplies threshold for VAT registration.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li aria-level=\"1\">\n<h4>Legal Person with multiple branches, commercial registrations or international establishments<\/h4>\n<ul>\n<li aria-level=\"1\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Branches of a legal person are deemed part of a single taxable person for VAT; a one VAT account number will be issued to the legal person.<\/span><\/p>\n<\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A legal person with multiple commercial registrations will be part of a single taxable person; a one VAT account number will be issued to the main commercial registration (\u201c<\/span><b>CR<\/b><span style=\"font-weight: 400;\">\u201d) and will apply to all CRs for the purpose of VAT registration.<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A legal person with multiple establishments\/associate or sister companies in different countries will have its VAT paid or collected at the country at which the transaction took place or is mostly associated with it.<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Goods and services provided from one branch, CR or establishments to another legal person of the same entity is not considered taxable supplies: and not subject to VAT.<\/span><\/li>\n<li aria-level=\"1\">\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Charges within the same legal entity are also not subject to VAT.<\/span><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">VAT RETURN FILING<\/h2>\n<p><span style=\"font-weight: 400;\">VAT is collected throughout the value chain, and each company must account for its VAT payable or refundable at the time of filing its VAT return for the relevant VAT period. VAT is paid via a return form submitted to the Zakat, Tax and Customs Authority (ZATCA).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The volume of a business&#8217;s annual taxable supplies during the previous 12 months determines when it needs to start filing VAT returns and the frequency of its filing obligations.<\/span><\/p>\n<p><span style=\"color: #039c7f;\"><b>Filing Frequency:<\/b><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Monthly:<\/strong><span style=\"font-weight: 400;\"> Taxpayers whose annual value of taxable supplies exceeds SAR 40 million are required to file VAT returns <\/span><strong>monthly<\/strong><span style=\"font-weight: 400;\">, with a due date typically falling on the <\/span><strong>28th day of the month following the end of the tax period.<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Quarterly:<\/strong><span style=\"font-weight: 400;\"> Taxpayers whose annual value of taxable supplies does not exceed SAR 40 million during the last 12 months have a filing frequency of <\/span><strong>quarterly<\/strong><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">VAT REFUND<\/h2>\n<p><span style=\"font-weight: 400;\">Claiming a VAT Refund in Saudi Arabia. A Taxable Person may claim a refund of the amount of excess VAT paid under the following terms and conditions:<\/span><\/p>\n<ol>\n<li><strong>Upon filing a Tax Return for a Tax Period where the Net Tax is an amount due to the Taxable Person,<\/strong><\/li>\n<li><strong>Where the Taxable Person has paid an amount over the Tax due,\u00a0<\/strong><\/li>\n<li><strong>Where the Taxable Person has a VAT credit balance.<\/strong><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">A Taxable Person may submit a request for a refund to the Zakat, Tax and Customs Authority (ZATCA) under any circumstances prescribed above, either at the time the Tax Return is filed or at any other time within five (5) years following the end of the calendar year for which the circumstances relate. However, a refund request may be rejected if there are any Tax Returns due and not submitted to ZATCA.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">VAT AUDIT IN SAUDI ARABIA<\/h2>\n<p><span style=\"font-weight: 400;\">The Zakat, Tax and Customs Authority (ZATCA) may assess the VAT obligations of a Person in respect of one or more Tax Periods. Notification shall be provided to the Taxable Person upon the issuance of such an assessment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Generally, ZATCA may not issue or amend an assessment in respect of any Tax Period after a period of five (5) years has passed from the end of the calendar year in which the Tax Period falls. However, in specific cases where:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any transaction is conducted with the intention of breaching the provisions of the Law and these Regulations, or<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A Person is required to register for VAT but fails to do so,<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">ZATCA may issue or amend assessments up to a period of twenty (20) years from the end of the calendar year in which the Tax Period falls.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">VAT HEALTH CHECK<\/h2>\n<p><span style=\"font-weight: 400;\">A VAT health check is a comprehensive review and assessment of a business&#8217;s Value Added Tax (VAT) compliance, processes, and systems. This review is typically conducted by tax professionals or consultants with expertise in VAT regulations and requirements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The purpose of a VAT health check is to identify any areas of non-compliance, inefficiency, or risk within the VAT framework of a business and to recommend solutions or improvements to address these issues.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">During a VAT health check, various aspects of the business&#8217;s VAT processes and systems are examined, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>COMPLIANCE WITH VAT REGULATIONS:<\/strong><span style=\"font-weight: 400;\"> Ensures adherence to relevant VAT laws and regulations, including registration, invoicing, filing deadlines, and record-keeping.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>VAT ACCOUNTING AND REPORTING:<\/strong><span style=\"font-weight: 400;\"> Evaluates the accuracy and completeness of VAT accounting records to ensure proper calculation and reporting of VAT liabilities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>VAT RECOVERY AND OPTIMIZATION:<\/strong><span style=\"font-weight: 400;\"> Analyzes eligibility for VAT recovery on expenses and identifies opportunities to maximize recovery through overlooked input VAT or available reliefs and exemptions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>VAT RISK MANAGEMENT:<\/strong><span style=\"font-weight: 400;\"> Identifies and assesses potential areas of VAT risk, such as incorrect transaction treatment, exposure to penalties or audits, and compliance gaps, to mitigate risks and ensure compliance.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">VAT DE-REGISTRATION IN SAUDI ARABIA: WHY AND WHEN YOU QUALIFY<\/h2>\n<p><span style=\"font-weight: 400;\">VAT de-registration allows businesses to cancel their VAT registration with the Zakat, Tax and Customs Authority (ZATCA) under specific circumstances. This process can be initiated either by the taxpayer or by ZATCA itself.<\/span><\/p>\n<p><strong>REASONS FOR VAT DE-REGISTRATION:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">ZATCA may deregister a taxpayer upon request in the following situations:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Cessation of Economic Activity:<\/strong><span style=\"font-weight: 400;\"> If a business ceases to carry on any economic activity that generates taxable supplies in Dubai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Legal Entity Dissolution:<\/strong><span style=\"font-weight: 400;\"> If a legal entity that is a registered taxpayer ceases to exist.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Non-Resident Taxpayer Inactivity:<\/strong><span style=\"font-weight: 400;\"> If a non-resident taxpayer has not made any taxable supplies in Dubai for a specific period.<\/span><\/li>\n<\/ul>\n<p><strong>ADDITIONAL CONSIDERATIONS:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Beyond these specific situations, businesses may also voluntarily deregister for VAT if their annual taxable supplies fall below a certain threshold (currently SAR 187,500) and are not expected to exceed that threshold in the next 30 days.<\/span><\/p>\n<p><strong>IMPORTANT NOTE:<\/strong><\/p>\n<p><span style=\"font-weight: 400;\">It&#8217;s crucial to deregister for VAT within 20 business days of the event triggering the requirement.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 class=\"p1\" style=\"text-align: center;\">ISSUING A TAX INVOICE<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A tax invoice must be issued by a Taxable Person to another Taxable Person or a non-taxable legal person before the supply or payment for supply of taxable goods or services take place.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tax invoices are either physical<\/span><span style=\"font-weight: 400;\">\u00a0or electronic form (E-Invoicing).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A Tax E-Invoice can be an electronic copy of a paper invoice saved in a pdf file format for example or designed as a .CVS or .XML file designed for automatic transfer amongst systems.<\/span><\/p>\n<p><strong>Tax invoices are prepared either in a standard tax invoice or a simplified tax invoice based on some criteria including value of supplies.<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A standard tax invoice is required in the following circumstances:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable supplies of goods or services valued at SAR 1,000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exports of goods.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Zero-rated supplies valued at SAR 1,000 or more.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intra-GCC supplies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nominal supplies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplies of eligible used goods charging VAT under the profit margin.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A simplified tax invoice is issued in the following cases:<\/span>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable supplies of goods or services (except exports of goods) valued at less than SAR 1,000.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxable supplies made to a non-taxable natural person (other than exports of goods).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">REQUIREMENTS OF A TAX INVOICE<\/h2>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is not mandatory for a tax invoice issued for VAT purpose to be signed or officially stamped.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Information provided in the tax invoice need to be translated or shown in Arabic Language.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Monetary values can be expressed in any currency.<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount of VAT charged must be in SAR.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2 class=\"p1\" style=\"text-align: center;\">PENALTIES<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Violation of VAT requirements as set by Law or Implementing Regulations ranges from at least the amount of VAT due up to SAR 50,000 depending on the type of offense.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 style=\"text-align: center;\">E-INVOICING<\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In May 2021, the ZATCA has published the e-invoicing resolution setting out the controls, requirements, technical specifications, and procedural rules covering the generation and integration phases, which includes VAT invoices, debit notes, and credit notes. A detailed set of requirements and guidelines were also published.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The generation phase was mandated from 4 December 2021, and the integration will be implemented in phases starting from 1 January 2023.<\/span><\/p>\n<p>The \u2018first wave\u2019 of Phase 2 is applicable for those businesses with revenues exceeding SAR 3 billion (USD 800 million). The second wave of the project includes all VAT registered taxpayers having revenues exceeding SAR 500 million (USD 133 million) in 2021. These taxpayers are required to integrate their e-invoicing solution to the Fatoora portal by 1 July 2023.[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1600654732297{padding-top: 35px !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;VAT IN SAUDI ARABIA FAQs&#8221; font_container=&#8221;tag:h2|text_align:center&#8221; use_theme_fonts=&#8221;yes&#8221; css_animation=&#8221;fadeInUp&#8221; css=&#8221;.vc_custom_1725445696650{margin-bottom: 50px !important;}&#8221;][vc_tta_accordion style=&#8221;flat&#8221; shape=&#8221;square&#8221; color=&#8221;white&#8221; gap=&#8221;20&#8243; c_position=&#8221;right&#8221; active_section=&#8221;1&#8243; no_fill=&#8221;true&#8221; collapsible_all=&#8221;true&#8221; el_class=&#8221;gray-accordion heading-upper&#8221;][vc_tta_section title=&#8221;WHAT DOCUMENTATION IS NEEDED FOR VAT REGISTRATION?&#8221; tab_id=&#8221;1600654773533-3b59f47d-064b1ad6-8323b924-994a&#8221;][vc_column_text]<span style=\"font-weight: 400;\">To register for VAT, businesses must provide a range of documentation, including their Tax Identification Number (TIN), proof of economic activities, and supporting information that demonstrates their taxable supplies. ZATCA will review this information before issuing a VAT Registration Certificate. If you require assistance gathering the necessary documentation for VAT registration, contact Creation Business Consultants for streamlined support.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;ARE THERE ANY EXEMPTIONS FROM VAT IN SAUDI ARABIA?&#8221; tab_id=&#8221;1600654773546-14f3ec53-a7561ad6-8323b924-994a&#8221;][vc_column_text]<span style=\"font-weight: 400;\">Yes, certain goods and services are exempt from VAT, including specific healthcare services, educational services, and certain financial transactions. Additionally, exports of goods and services outside the GCC are considered zero-rated, meaning no VAT is charged. For clarity on which of your products or services may be exempt or zero-rated, consult with Creation Business Consultants to ensure compliance and optimize your VAT strategy.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;HOW CAN BUSINESSES RECOVER EXCESS VAT PAID?&#8221; tab_id=&#8221;1600654875844-657a9228-fd721ad6-8323b924-994a&#8221;][vc_column_text]<span style=\"font-weight: 400;\">Businesses may claim a VAT refund if they have overpaid VAT or possess a VAT credit balance. This can be done by submitting a request to ZATCA either at the time of filing a VAT return or within five years following the relevant tax period. If you&#8217;re looking to recover excess VAT paid or need assistance in the refund process, reach out to Creation Business Consultants for expert guidance on maximizing your tax recoveries.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;WHAT ARE THE PENALTIES FOR NON-COMPLIANCE WITH VAT REGULATIONS?&#8221; tab_id=&#8221;1725350032237-eae2ea00-9d8d&#8221;][vc_column_text]<span style=\"font-weight: 400;\">Penalties for violating VAT regulations can range from the amount of unpaid VAT to fines of up to SAR 50,000, depending on the nature of the violation. Non-compliance can also lead to audits, additional assessments, and further penalties. To avoid potential penalties, it\u2019s crucial to stay compliant. Creation Business Consultants can help you navigate VAT regulations and ensure your business adheres to all requirements.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;HOW CAN CREATION BUSINESS CONSULTANTS ASSIST WITH VAT COMPLIANCE?&#8221; tab_id=&#8221;1725350049808-0a0d53db-4965&#8243;][vc_column_text]<span style=\"font-weight: 400;\">Creation Business Consultants offers comprehensive VAT services, including assistance with registration, preparation of VAT returns, audit support, and strategic advice tailored to your business needs. We help businesses navigate the complexities of VAT, ensuring compliance while optimizing tax positions. Contact us today to discuss how we can support your VAT compliance efforts.<\/span>[\/vc_column_text][\/vc_tta_section][vc_tta_section title=&#8221;WHAT STEPS SHOULD I TAKE IF MY BUSINESS NEEDS TO DEREGISTER FROM VAT?&#8221; tab_id=&#8221;1725350069065-5fa3f826-e2e1&#8243;][vc_column_text]<span style=\"font-weight: 400;\">To deregister from VAT, businesses must notify ZATCA within 20 business days after ceasing economic activities or if their annual taxable supplies fall below SAR 187,500. It&#8217;s important to ensure all obligations are settled before deregistration. If you think you may need to deregister or if you&#8217;re unsure of the process, contact Creation Business Consultants to guide you through the deregistration steps and ensure compliance with all regulations.<\/span>[\/vc_column_text][\/vc_tta_section][\/vc_tta_accordion][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1670919975333{background-color: #ffffff !important;}&#8221; el_class=&#8221;whatwedo-row&#8221;][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1740547467392{padding-top: 80px !important;padding-right: 50px !important;padding-bottom: 70px !important;padding-left: 80px !important;background-image: url(https:\/\/www.creationbc.com\/wp-content\/uploads\/2025\/02\/vat-services-in-the-gcc-countries.jpg?id=21469) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; el_class=&#8221;whatwedo-section&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243; el_class=&#8221;whatwedo-right-column&#8221;][vc_column_text]<\/p>\n<h3 style=\"text-align: center;\">VAT IN OTHER GCC COUNTRIES<\/h3>\n<ul>\n<li><strong>UAE<\/strong><b><br \/>\n<\/b>The UAE introduced VAT as from 1 Jan 2018. The standard rate of VAT is 5%, with certain <span style=\"text-align: justify;\">transactions being exempted \/ zero-rated. VAT also applies to free zone companies, except for <\/span><span style=\"text-align: justify;\">companies established in fenced customs free zones.\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\"><strong>Oman<\/strong> <b><br \/>\n<\/b><span style=\"font-weight: 400;\">VAT was introduced on 16<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> April 2021 and the standard VAT rate is 5%.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\"><strong>Bahrain<\/strong><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">A 10% VAT rate applies in Bahrain with effect from 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> January 2022.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\" aria-level=\"1\"><strong>Kuwait<\/strong><b><br \/>\n<\/b><span style=\"font-weight: 400;\">Due to inflation and oil price hikes, Kuwait has second thoughts on introducing a VAT at a rate of 5% in 2023; instead, it is exploring the possibility of imposing an excise or turnover tax on a limited range of supplies.\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\" aria-level=\"1\"><strong>Qatar<\/strong><b><br \/>\n<\/b><span style=\"font-weight: 400;\">There is no VAT imposed in Qatar yet; however, it is expected to be effective during 2023 at a 5% rate.<\/span><\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row full_width=&#8221;stretch_row_content&#8221; gap=&#8221;2&#8243; equal_height=&#8221;yes&#8221; css=&#8221;.vc_custom_1661358010349{background-color: #f9f9f9 !important;}&#8221;][vc_column css=&#8221;.vc_custom_1661358003413{background-color: #f9f9f9 !important;}&#8221;][vc_btn title=&#8221;VAT SERVICES IN THE UAE&#8221; style=&#8221;3d&#8221; align=&#8221;center&#8221; i_align=&#8221;right&#8221; i_type=&#8221;typicons&#8221; i_icon_typicons=&#8221;typcn typcn-chevron-right&#8221; add_icon=&#8221;true&#8221; link=&#8221;url:%2Ftax-consultants%2Fvat%2F&#8221;][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=&#8221;OUR TAX SERVICES&#8221; 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use_theme_fonts=&#8221;yes&#8221; link=&#8221;url:%2Fen-sa%2Ftax-consultants%2Fcustoms-duties%2F&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9052&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; onclick=&#8221;custom_link&#8221; link=&#8221;https:\/\/www.creationbc.com\/en-sa\/tax-consultants\/corporate-tax\/&#8221;][vc_custom_heading text=&#8221;CORPORATE TAX IN SAUDI ARABIA&#8221; font_container=&#8221;tag:h4|text_align:center|color:%23057c65&#8243; use_theme_fonts=&#8221;yes&#8221; link=&#8221;url:https%3A%2F%2Fwww.creationbc.com%2Fen-sa%2Ftax-consultants%2Fcorporate-tax%2F&#8221;][\/vc_column_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;9036&#8243; img_size=&#8221;medium&#8221; alignment=&#8221;center&#8221; onclick=&#8221;custom_link&#8221; link=&#8221;https:\/\/www.creationbc.com\/en-sa\/tax-consultants\/withholding-tax\/&#8221;][vc_custom_heading text=&#8221;WITHHOLDING TAX IN SAUDI ARABIA&#8221; 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