The Zakat, Tax, and Customs Authority (ZATCA) has published a VAT Guideline including clarifications considering amendments to the Value Added Tax (VAT) Executive Regulations. The guide is only available in Arabic, although an English-language version is expected in the future.
Some of the key points of the guide concern tax groups, including new conditions for tax group registration:
- Each member must be resident in Saudi Arabia and be eligible for VAT registration according to the regulat…