This Zakat, Tax and Customs Authority (ZATCA) guideline clarifies the rules for VAT grouping in Saudi Arabia. It details the eligibility conditions for two or more legal persons to form a group, requiring KSA residency, economic activity, and common ownership or control of at least 50%. The guide explains that a group is treated as a single taxable person, rendering supplies between members outside the scope of VAT. It outlines the application process, the responsibilities of the representative member, and the joint liability of all members for VAT obligations, implementing the provisions of Articles 10, 11, and 12 of the VAT Implementing Regulations.