The Zakat, Tax and Customs Authority ('ZATCA', 'Authority') has issued this Guide for the purpose of clarifying certain tax treatments concerning the implementation of the statutory provisions in force as of the Guide's issue date. The content of this Guide shall not be considered as an amendment to any of the provisions of the Laws and Regulations applicable in the Kingdom.
Furthermore, the Authority would like to highlight that the clarifications and indicative tax treatments prescribed in this Guide, where applicable, shall be implemented by the Authority in light of the relevant statutory texts. Where any clarification, interpretation or content provided in this Guide is modified - in relation to unchanged statutory text - the updated indicative tax treatment shall then be applicable prospectively, in respect of transactions made after the publication date of the updated version of the Guide on the Authority's website.
Contents
1. Introduction
1.1. About ZATCA
1.2. This Guideline
2. Key terms used in this Guidance
3. Place of Supply of Services
3.1. Exception based on Customer's residence: Supplies to Taxable Persons in other GCC Member States
3.2. Exception based on nature of services: Special Case
4. Application of Zero-Rate to Services supplied to a Non-GCC Resident
4.1. Who is the Customer?
4.2. Is the Customer a Non-GCC Resident?
4.3. Exempt Services supplied to a Non-GCC Resident
5. Exceptions to zero-rate
5.1. Services subject to the Special Cases for place of supply
5.2. Customer has residence in a Member State
5.3. Customer or other Person benefits directly from the Service in a Member State
5.4. Services are performed in relation to tangible goods located within a Member State during the supply
5.5. Eligibility for the application of the zero-rate according to other articles of the VAT Implementing Regulations
6. Amendments to Article 33 of the VAT Implementing Regulations
Appendix