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Commentary

Appendix 43C: VAT zero rate (Saudi Arabia)

43 Saudi Arabia

The zero rate of VAT is applied in Saudi Arabia to the following:

  1. Ìý

    •ÌýÌýÌýÌý Exports of goods from Saudi Arabia.

  2. Ìý

    The supplier must retain evidence that the goods have been transported from Saudi Arabia to a place outside the GCC territory within 90 days of the supply taking place.

  3. Ìý

    •ÌýÌýÌýÌý Services provided to non-GCC residents.

  4. Ìý

    The supply of services made

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