The Saudi Zakat, Tax, and Customs Authority (ZATCA) has published Circular Number: 2106001, the Reverse Charge Mechanism Application. The Circular, dated 17 June 2021, considers the application of the Reverse Charge Mechanism rules to businesses receiving a supply of goods or services that are supplied in Saudi Arabia under the place of supply rules from a non-resident supplier. The Circular includes five main sections:
- Reverse Charge Mechanism Application Cases, including:
- Scope of Reverse…