GTL Summary:

Issued by the Zakat, Tax and Customs Authority (ZATCA) Board of Directors, this decision introduces Article 36 Bis (2) into the VAT Implementing Regulations. The primary purpose is to establish a zero-rate for Value Added Tax on supplies made by qualified suppliers to diplomatic missions in the Kingdom. This provision operates without prejudice to Article 70(2) concerning tax refunds for foreign governments and diplomatic bodies. The decision also delegates authority to the ZATCA Governor to define the specific mechanism, controls, and conditions required for a supplier to be considered qualified under this article.

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: implementing-regulations-3839-article-36-bis-2
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 36 Bis (2) - Supply to Diplomatic Missions
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 6 - Zero-Rated Supplies

Article 36 Bis (2): Supply to Diplomatic Missions[55]

Without prejudice to the provisions of paragraph (2) of Article 70 of the Regulations, supplies made to diplomatic missions by qualified suppliers shall be subject to Value Added Tax at the zero rate. The mechanism of application, controls, and conditions for considering suppliers as qualified for the purposes of this Article shall be determined by a decision of the Governor.

Footnotes

[55]Article 36 Bis (2) was added pursuant to the decision of the Board of Directors of the Zakat, Tax and Customs Authority No. (1-4-23) dated 26 Dhul-Qa'dah 1444 AH (corresponding to 15 June 2023).

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