Saudi Arabia's General Authority of Zakat and Tax (GAZT) has published new guidelines on Supplies of Services to Non-GCC Residents.
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The provision of services to persons residing outside of the GCC States (and transitionally, to all persons residing outside the KSA) is subject to special VAT rules. If the supply of services takes place in the KSA under place of supply rules but is supplied to a non-GCC resident, the supply is zero-rated. However, application of this zero-rate is limite…