On 18 July 2019, the General Authority of Zakat & Tax (GAZT) approved amendments to the country’s VAT regulations. One of the main changes is in relation to tax representatives, including that instead of being obligated to appoint a representative, non-resident taxable suppliers have the option to appoint a representative. If a representative is not appointed, however, a non-resident supplier is required to provide a guarantee for an amount determined by the GAZT in order to register for …