This text presents Article 26 of the Implementing Regulations of the Value Added Tax Law, which defines the place of supply for goods. It stipulates that a supply of goods physically situated within the Kingdom of Saudi Arabia, and which are not transported outside its borders as part of that supply, is considered to be made within the Kingdom. This provision is fundamental for determining VAT liability on domestic transactions. The Article further clarifies that goods located outside the KSA are not deemed to be situated within it for applying place of supply rules, unless otherwise specified by the Law or Agreement.