This ZATCA guideline clarifies the Value Added Tax (VAT) treatment for business promotions in Saudi Arabia. It provides detailed guidance on valuing supplies, applying discounts, and handling non-monetary consideration, referencing key principles from the VAT Law and Implementing Regulations. The document explains the VAT implications for specific promotional tools, including qualifying and non-qualifying vouchers, loyalty programmes, and 'free' goods, establishing the criteria for nominal supplies. It outlines rules for applying fair market value in transactions between related parties and details procedures for adjusting consideration, ensuring accurate tax calculation and compliance.