Saudi Arabia's General Authority of Zakat and Tax has issued a release clarifying that exports of both goods and services from Saudi Arabia are zero-rated under the new VAT regime, with exporting enterprises entitled to deduct the VAT-eligible input taxes paid, provided that their tax returns are filed as required (see below). Under the provisions of the VAT regulations, exports must be outside the Gulf Cooperation Council (GCC) region within 90 days after the supply has taken place for the …