GTL Summary:

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: 3839-article-26
Year: 2016
Country: πŸ‡ΈπŸ‡¦ KSA
Official Name: Article 26 - Goods Situated in the Kingdom
Last updated at: 2025-11-27 14:38:44 UTC

Chapter 4 - Place of Supply

Article 26 - Goods Situated in the Kingdom

  1. Except as otherwise provided by the Agreement, the Law or these Regulations a Supply of Goods situated in the Kingdom, without these goods being transported outside the Kingdom is made in the Kingdom.

  2. Goods which are situated outside the Kingdom are not considered to be situated in the Kingdom for the purposes of applying the place of Supply rules in the Agreement and the Law.

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