The Saudi General Authority of Zakat and Tax (GAZT) has published an English-language version of its VAT General Guideline. The guideline provides an overview of several areas of Saudi Arabia's VAT regime, which was implemented 1 January 2018 with a standard VAT rate of 5%. Areas covered include VAT registration, charging of VAT, issuing invoices, claiming input tax, filing and records, dealing with GAZT, VAT on international trade, and others.