The Zakat, Tax and Customs Authority (ZATCA) has set in motion a public consultation on adding a new paragraph to Article 33 of the VAT Implementing Regulations on "Services Provided to Non-GCC Residents".
12 October to 11 November 2022
Concerned stakeholders may provide their inputs and comments on the KSA's Public Consultation Platform website
Clause 3 of Article 33 of the VAT Implementing Regulations
Supply of services is zero-rated IF
Non-resident in the KSA
Facilitates the supply of taxable services (subject to15% VAT)
The supply of services to a non-resident customer in any of the member states shall be zero-rated where it facilitates the supply of taxable services by that non-resident customer to a person in the KSA.
Note: No similar provision in other GCC States for Export of Services