This ZATCA guide provides detailed clarification on the Value Added Tax (VAT) treatment for the telecommunications sector in the Kingdom of Saudi Arabia. It outlines the application of the VAT Law and its Implementing Regulations to supplies of goods and services within this industry. Key topics addressed include the definition of telecommunications and electronic services, specific place of supply rules based on customer residence and location of use, and the VAT implications for vouchers, promotions, and direct carrier billing. The guide further explains the rules for nominal supplies and input VAT deduction, ensuring compliance for taxable persons.