This Guideline, issued by the Zakat, Tax and Customs Authority in May 2026, details rules for recovering input tax under Saudi Arabian tax legislation. It provides administrative guidance on implementing the Unified VAT Agreement, the KSA VAT Law via Royal Decree No. M/113, and clarifying Article 40, Article 49, Article 50, Article 51, and Article 52 of the Implementing Regulations. The document details rules on domestic supplies, the reverse charge mechanism, importations, and calculations for partial proportional deduction of overhead costs between taxable and exempt activities, assisting taxable persons to optimise statutory compliance.