This ZATCA guide clarifies the value added tax obligations and implications for professional services in the Kingdom of Saudi Arabia. It addresses all persons carrying on an economic activity, covering sectors such as consultancy, design, accounting, law, and information technology. The document details key compliance areas including VAT registration thresholds, place of supply rules for services, and the specific conditions required for applying the zero-rate to supplies for non-residents. It also explains the VAT treatment for disbursements, global contracts, intercompany charges, and input VAT deduction, referencing the KSA VAT Law and its Implementing Regulations.