GTL Summary:

Article 1 of the KSA Value Added Tax Law establishes the foundational definitions for terms used throughout the legislation. It specifically defines 'Authority' as the General Authority of Zakat and Tax and 'Law' as the Value Added Tax Law itself. Other key definitions include 'Agreement' (the Unified GCC VAT Agreement), 'Kingdom' (the territory of Saudi Arabia), and 'Regulations' (the implementing regulations). The article also clarifies the meaning of 'Output Tax' as the tax due on a taxable supply, and 'Tax Invoice' as a document issued for such supplies. For any terms not defined herein, their meanings are to be derived from the Unified VAT Agreement.

Document Type: Tax Law Article
Law: Value Added Tax Law
Article Number: 1
Country: 🇸🇦 KSA
Location: Chapter 1 - Preliminary Provisions
Order: 1
Last updated at: 2025-12-26 14:13:52 UTC

Value Added Tax Law

Issued pursuant to Royal Decree No. (M/113) dated 2 Dhul-Qa‘dah 1438 AH

As amended by Royal Decree No. (M/52) dated 28 Rabi‘ al-Akhir 1441 AH

And by Royal Order No. (A/638) dated 15 Shawwal 1441 AH.

Chapter 1 - Preliminary Provisions

Article 1

  1. The following words and phrases, wherever mentioned in the Law, shall have the meanings set out against each of them unless the context requires otherwise:

    Authority

    :

    The General Authority of Zakat and Tax.

    Law

    :

    Value Added Tax Law.

    Agreement

    :

    The Unified Agreement for Value Added Tax for the Cooperation Council for the Arab States of the Gulf.

    Kingdom

    :

    The territory of the Kingdom of Saudi Arabia, including the areas located outside the territorial waters in which the Kingdom of Saudi Arabia practices the rights of sovereignty over its water, the seabed, the layers under the soil and natural resources, pursuant to its laws and international law.

    Regulations

    :

    Any implementing regulations for the Law.

    Board of Directors

    :

    Board of Directors of the Authority.

    Output Tax

    :

    The tax due and chargeable on any Taxable Supply of Goods or Services made by a Taxable Person.

    Tax Invoice

    :

    An invoice issued in respect of Taxable Supplies in accordance with the requirements set out in the Law and the Regulations.

  2. Except as provided in paragraph 1 of this article, words and phrases used in the Law shall have the meanings given to them in the Agreement.

Next
Article 2
→
Fast-loading version for search engines - Click here for the interactive version