Transcription of VAT General Guideline
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VAT General Guideline
Version 1 VAT GeneralGuidelineNovember 20182 VAT General GuidelineVersion 1 Contents1. Introduction Implementing a Value Added Tax ( VAT ) system in the Kingdom of Saudi Arabia ( KSA ) General Authority of Zakat and Tax What is Value Added Tax? This Guideline 62. Economic Activity and VAT Registration Mandatory Registration: Do you need to register? Who carries out an Economic Activity? Mandatory registration for KSA residents Calculating the Value of Taxable Supplies Notification and effective date of registration Requirements for notification Registration as at 1 January 2018 Registration as at 1 January 2019 Zero rated supplies Failure to Notify Voluntary registration for KSA residents How to register VAT registration certificate Special cases Non-residents Group registration Legal persons with multiple branches, Commercial Registrations or establishments Deregistration Mandator
3.6.1. Accounting for VAT on a nominal supply 25. 3 VAT General Guideline Version 1 4. Issuing Invoices 26 4.1. When is a Tax Invoice required? 26 4.2. Requirements of a Tax Invoice 26 4.3. Simplified tax invoices 29 4.3.1. Circumstances of issuing a simplified tax invoice 29
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