Riyadh: September 24, 2017: 

The Board of Directors of the General Authority of Zakat and Tax (GAZT), chaired by His Excellency Minister of Finance Mohammed Al-Jadaan, approved the VAT implementing regulations ahead of the introduction of VAT in the Kingdom on January 1, 2018. 

The regulations were published in Umm Al-Qura newspaper on 1-1-1439 AH, September 22, 2017.

The regulations, based on the GCC Unified VAT Agreement and Saudi VAT Law, govern all aspects of the implementation of VAT in Saudi Arabia, including the scope of taxation for certain goods and services, registration rules, the treatment of imports and exports, etc.

The Regulations include 79 articles, divided into 12 chapters, and set out main points about the registration process, taxed businesses, zero-rated and exempted supplies, and other provisions governing the VAT in the KSA. 

The Regulations were finalized following a public opinion survey and are available on the dedicated website VAT.GOV.SA, launched by GAZT last month. The new website features a range of resources to help businesses prepare for VAT, including videos, guidelines and all information on every aspect of the registration and preparation process.

His Excellency GAZT Governor Mr. Suhail Abanmi said; “Businesses of all sizes have much to do to prepare for the introduction of VAT and the GAZT is ready to support them through the process. Ensuring that businesses understand the implications of VAT – and the steps needed to get ready for it – is a priority for the GAZT.”

He urged all businesses to look closely at the regulations and utilize the developed resources.

VAT will be introduced in Saudi Arabia on January 1, 2018, as part of the GCC Unified VAT Agreement.

These implementing regulations are available at: