GTL Summary:

This summary details Article 71 of the Implementing Regulations of the KSA Value Added Tax Law, found within Chapter 11 concerning Tax Refunds. The Article establishes the right for persons registered for VAT in other GCC Member States to apply for a refund of Value Added Tax incurred within the Kingdom of Saudi Arabia. It stipulates that the specific mechanism for these refunds will be based on agreements between the Member States. Furthermore, the Article mandates that the detailed procedures for submitting and processing these refund applications will be formally set out in a future order issued by the Board of Directors.

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: implementing-regulations-3839-article-71
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 71 - Refund of Tax to Taxpayers in Other Member States
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 11 - Refunds of Tax

Article 71 - Refund of Tax to Taxpayers in Other Member States

Persons who are registered for VAT in another Member State may submit an application for refund of Tax incurred in the Kingdom in accordance with the mechanism agreed between the Member States.

The procedures for applications to be submitted and processed in respect of Tax incurred in the Kingdom will be set out in an order issued by the Board of Directors.

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