11.17.22
ZATCA proposed amendment on Article 33 of the VAT law
Zakat, Tax and Customs Authority (ZATCA) released draft legislation proposing an addition to Article 33 of the VAT regulations, which includes a zero VAT rate for “exporting” services.
The following amendment has been proposed by ZATCA to Article 33 of the VAT Implementing Regulations:
“3- Notwithstanding the second paragraph of this article, the supply of services to a non-resident customer in any of the member states is subject to the zero rate in cases where the supply facilitates the supply of taxable services by that non-resident customer to a person in the Kingdom.”
Stakeholders and taxpayers were encouraged to share feedback on this proposal no later than 11 November 2022.
Compliance is complicated
Want to learn more about how Tungsten Network makes the process of staying compliant easier?
Browse Kingdom of Saudi Arabia updates
Wave 7 of Phase 2 e-invoicing
- Mandate information
Wave 6 of Phase 2 e-invoicing has been announced
- Mandate information
Tax groups announced for new waves of the e-invoicing implementation
- Mandate information
ZATCA determines criteria for wave 4 participants in the Integration Phase
- Mandate information
Proposed amendments to the e-invoicing rules
- Mandate information
End of the initiative of cancelling fines
- Country updates
Details on wave 3 taxpayers in scope of the e-invoicing mandate
- Mandate information
Voluntary participation in Integration Phase
- Mandate information
Go-live of Fatoora portal and end of E-invoice pilot testing phase
- Mandate information
A new version of Detailed Guidelines of E-invoicing
- Mandate information
ZATCA announces the second wave of taxpayers included in Phase 2
- Mandate information
ZATCA releases user manual for Fatoora portal user manual – Version 2
- Mandate information
New e-invoicing phase 2 requirements
- Mandate information
ZATCA to subsidize purchase of e-invoicing software
- Mandate information
Saudi Arabia launches tax amnesty schemes
- Country updates
Saudi Arabia will consider reducing VAT “ultimately”
- VAT/G(S)ST rate information