GTL Summary:

This text presents Article 26 of the Implementing Regulations of the Value Added Tax Law, which defines the place of supply for goods. It stipulates that a supply of goods physically situated within the Kingdom of Saudi Arabia, and which are not transported outside its borders as part of that supply, is considered to be made within the Kingdom. This provision is fundamental for determining VAT liability on domestic transactions. The Article further clarifies that goods located outside the KSA are not deemed to be situated within it for applying place of supply rules, unless otherwise specified by the Law or Agreement.

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: implementing-regulations-3839-article-26
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 26 - Goods Situated in the Kingdom
Last updated at: 2026-01-05 08:39:39 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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