GTL Summary:

Article 31 of the Implementing Regulations of the Value Added Tax Law establishes the framework for zero-rated supplies. It confirms that goods and services listed in Chapter 6 are subject to a zero percent VAT rate, in alignment with the Unified VAT Agreement and the KSA VAT Law. A critical clarification is provided for supplies that could qualify as both exempt under Chapter 5 and zero-rated under Chapter 6. The Article mandates that in such cases of overlap, the supply must be treated as a zero-rated supply, prioritising this treatment over exemption.

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: implementing-regulations-3839-article-31
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 31 - Zero-Rated Supplies
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 6 - Zero-Rated Supplies

Article 31 - Zero-Rated Supplies

  1. Supplies of Goods or services listed in this Chapter are zero-rated in accordance with the Agreement and the Law.

  2. A Supply of Goods or services which constitutes both an Exempt Supply in accordance with both Chapter 5 of these Regulations and a zero-rated Supply in accordance with this Chapter is treated as a zero-rated Supply.

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