Saudi Arabia: Zakat, Tax and Customs Authority adopted Decision No. 01-06-24 amending the Value-Added Tax Implementing Regulation
Description
Zakat, 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…
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