General VAT Guideline New Edition
The Zakat, Tax and Customs Authority (ZATCA) issued in May 2026 the third edition of the General VAT Guideline, reflecting clarifications related to the latest updates and amendments introduced recently to the VAT Implementing Regulations.
The clarifications mainly relate to:
- Group Registration
- Deregistration
- Taxable supply
- Nominal Supply
- Tax Invoice requirements
- Electronic Invoices
- Restricted Motor Vehicles
- Correction of Returns
- Objection on Decisions issued by ZATCA
- Used goods scheme
We are always pleased to support our valued clients across all tax matters. This support ensures full compliance with tax requirements, proper application of VAT treatments, and mitigation of any risks or consequences arising from inaccurate application or interpretation.
For additional information and queries, please contact us:
