GTL Summary:

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: 3839-article-22
Year: 2016
Country: πŸ‡ΈπŸ‡¦ KSA
Official Name: Article 22 - Place of Supply – Priority of Special Provisions
Last updated at: 2025-11-27 14:38:44 UTC

Chapter 4 - Place of Supply

Article 22 - Place of Supply – Priority of Special Provisions

In cases where the place of Supply of services is determined in accordance with any of the Special Cases in the Agreement, these provisions will take precedence over the General Principles in Articles 15 and 16 of the Agreement determining the place of Supply.

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