GTL Summary:

Article 13 of the KSA Value Added Tax Law addresses the determination of the Place of Supply for both Goods and Services. This article mandates that the specific terms, conditions, and detailed rules required to identify the location of a supply for VAT purposes are to be prescribed in the Implementing Regulations. The provision explicitly requires that these regulations must align with the corresponding provisions of the Unified VAT Agreement for the Cooperation Council for the Arab States of the Gulf. This article effectively delegates the technical and complex aspects of place of supply rules to the Regulations, ensuring consistency with the GCC-wide framework.