Implementing Regulations of the Value Added Tax Law

Issued by resolution of the Board of Directors of the Zakat, Tax and Customs Authority No. (3839) dated 14/12/1438H corresponding to 14/11/2016G

As amended by resolution Board of Directors of the Zakat, Tax and Customs Authority No. (2-4-17) dated 10/4/1439H corresponding to 28/12/2017G

And resolution No. (9-3-19) dated 30/10/1440H corresponding to 03/07/2019G

And resolution No. (7-2-20) dated 12/08/1441H corresponding to 05/04/2020G

And resolution No. (2-3-20) dated 17/10/1441H corresponding to 09/06/2020G

And Resolution No. (1-5-20) dated 14/02/1442H corresponding to 01/10/2020G

And Resolution No. (6-5-20) dated 11/03/1442H corresponding to 28/10/2020G

And Resolution No. (6-2-21) dated 26/02/1443H corresponding to 03/10/2021G

And Resolution No (2-7-21) dated 04/04/1443H corresponding to 09/11/2021G

And Resolution No (5-09-22) dated 05/05/1444H corresponding to 29/11/2022G

And Resolution No (1-4-23) dated 26/11/1444H corresponding to 15/06/2023G

And Resolution No (1-6-24) dated 17/05/1446H corresponding to 19/11/2024G

Tenth Edition

1446H

April 2025G

ZATCA English Translation

Note: This English document serves as an unofficial translation of the official published Arabic version. In case of any discrepancies between this version and the official Arabic version, the information included in the official Arabic version supersedes.