


Saudi Arabia approves GCC VAT reforms for cross-border trade

Saudi Arabia VAT refund scheme
Saudi Arabia Launches VAT Refund Program for Tourists and GCC Nationals Saudi Arabia has officially rolled out its VAT refund program for tourists and Gulf Cooperation Council (GCC) nationals, enabling eligible visitors to reclaim 15% VAT on qualifying purchases made across 1,442 authorized retail outlets.

Saudi Arabia marketplace deemed supplier foreign digital services 2026
Marketplaces take on non-resident digital services VAT obligations January 2026 As part of the April published by the tax authorities, ZATCA, amendments to the Saudi Arabia VAT Implementing Regulations, are changes to the VAT obligations for digital marketplaces facilitating sales of digital services to consumers.

Saudi Arabia VAT updates
ZATCA Executive Regulations of the VAT system changes On 18 April 2025, the Saudi Arabian Tax and Customs authority, ZATCA, issued a major range of amendments to the VAT law. This included new and clearer rules on: VAT groups; transfer of going concern; e-commerce obligations

Saudi Arabia 2025 VAT refunds
Travellers to be able to reclaim VAT in Gulf state Saudi Arabia will implement a VAT refund system for tourists in 2025, as part of its efforts to enhance the travel experience and boost tourism. The initiative aligns with the National Tourism Strategy, which targets

Saudi Arabia consults on VAT reforms
Zakat publishes proposed VAT changes to improve compliance and standardise to international rules Proposed amendments to the Saudi Arabian VAT regulations have been put out to consultation by Zakat, Tax and Customs Authority. These will introduce a range of updates to the VAT regime to

Saudi Arabia 2023 mandatory e-invoices (FATOORAH) updates
FATOORAH mandatory e-invoicing 1 January 2023 for large taxpayers; follows Dec 2022 voluntary phase ZATCA confirms 1 July 2023 next wave for mandatory e-invoicing Saudi Tax and Customs Authority (ZATCA) on 23 December confirmed the criteria for the mid-sized wave of mandatory e-invoicing, FATOORAH. This will

Saudi Arabia e-invoices (FATOORAH) 4 December 2021
Electronic invoices test sandbox for testing prior to Jan 2023 full integration Businesses may now test the FATOORAH e-invoice system in a sandbox environment ahead of full mandatory obligation to issue e-invoices from 1 January 2023. This follows the December 2021 introduction of the obligation

Saudi Arabia VAT and Customs merge
Saudi GAZT and ZTCA to combine The Gulf state of Saudi Arabia has merged its General Authority of Zakat and Tax (GAZT) with its General Authority of Customs. The new combined tax and customs agency will be known as Zakat, Tax and Customs Authority (ZTCA).