Saudi Arabia: Zakat, Tax and Customs Authority Decision No. 01-06-24 amending the Value-Added Tax Implementing Regulation partially enters into force

Description

Zakat, 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…

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2025-04-17
adopted

On 17 April 2025, the Zakat, Tax and Customs Authority (ZATCA) adopted Decision No. 01-06-24 amendi…

2025-04-18
in force

On 18 April 2025, Decision No. 01-06-24 amending the Implementing Regulation of the Value-Added Tax…

2026-01-01
in force

On 1 January 2026, the provisions in Paragraph 3 of Article 47 of Zakat, Tax and Customs Authority …