Saudi Arabia: Zakat, Tax and Customs Authority Decision No. 01-06-24 amending the Value-Added Tax Implementing Regulations
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Timeline of events
Zakat, Tax, and Customs Authority implements Paragraph 3 of Article 47 under Decision No. 01-06-24 amending the Value-Added Tax Implementing Regulation
On 1 January 2026, the provisions in Paragraph 3 of Article 47 of Zakat, Tax and Customs Authority (ZATCA) Decision No. 01-06-24 amending the Value-Added Tax Implementing Regulation enter into force. These provisions establish rules for deemed suppl…
SourceZakat, Tax and Customs Authority Decision No. 01-06-24 amending the Value-Added Tax Implementing Regulation partially enters into force
On 18 April 2025, Decision No. 01-06-24 amending the Implementing Regulation of the Value-Added Tax Law enters into force following its publication in the Official Gazette. The amendments introduce updated criteria for VAT group formation, requiring…
SourceZakat, Tax and Customs Authority adopted Decision No. 01-06-24 amending the Value-Added Tax Implementing Regulation
On 17 April 2025, the Zakat, Tax and Customs Authority (ZATCA) adopted Decision No. 01-06-24 amending the Implementing Regulation of the Value-Added Tax (VAT) Law. The amendments introduce updated criteria for VAT group formation, requiring each mem…
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