How do I determine the place of supply for electronic services and telecommunications?
The rules for determining the place of supply have been agreed upon at the level of the Gulf Cooperation Council (GCC) countries through
How do I calculate VAT for professional events and seminars?
Professional events, seminars, and conferences generally involve training, professional development, marketing, promotional activities, or a combination of these for a group of attendees.
How do I determine the tax due date?
Each tax invoice issued for a taxable supply must include the date of supply (tax point date for VAT purposes). The date of supply
How do I ensure that my exports are subject to a zero-rate?
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).
What is meant by the concept of (consideration)?
The Unified VAT Agreement states that “the announced price in the local market for goods and services must include VAT.” This means that prices
How can I adjust Input Tax Deduction – Non-payment?
As the deductible input tax amount is directly linked to the amount of output tax payable, the customer cannot continue to deduct input tax
How can I adjust Input Tax Deduction – Loss, Damage, or Theft?
Taxpayers are not required to adjust input tax deduction in case of loss, damage, or theft of goods. To prevent fraud attempts and eliminate
Can I deduct the value-added tax on inputs incurred before registration?
Taxable persons are entitled to deduct the VAT on inputs they incurred (paid) before the registration effective date for VAT purposes. Depending on
Office No. 12 – Development Bank Tower, Al-Ghadeer, Riyadh, KSA
