Saudi Arabia: Zakat, Tax, and Customs Authority implements Paragraph 3 of Article 47 under Decision No. 01-06-24 amending the Value-Added Tax Implementing Regulation
Description
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…
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
tax authority
Complete timeline of this policy change
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2025-04-17
adopted
2025-04-18
in force