Your Content Goes HereThe export of goods outside the Gulf Cooperation Council (GCC) territory is subject to a zero-rate of Value Added Tax (VAT).
Note:
As a transitional phase, any supply involving the movement of goods outside the Kingdom’s territory to one of the GCC countries will be considered as an export subject to a zero-rate.
The movement outside the GCC countries referred to in this section is the movement outside the Kingdom during the transitional phase.
In ordinary cases, export includes:
Completing the export declaration by the exporter as required and specified in the Unified Customs Law system.
Transferring the goods outside the GCC territory.
The export declaration and the transfer of goods are completed either by the supplier as a direct exporter or by the customer as an indirect exporter, which will affect the application of the zero-rate during the supply.
In all cases, the supply is considered as an export if the supplier and the customer intend to move the goods outside the GCC territory as a result of this supply.