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Indirect Tax

VAT Refund Application Deadline for Non-Resident Businesses in KSA

June 12, 2024

Important Deadline: 30 June 2024

Non-resident businesses operating in the Kingdom of Saudi Arabia (KSA) need to be aware of the upcoming deadline to submit their Value Added Tax (VAT) refund applications. The deadline for these applications is 30 June 2024.

Key Points for VAT Refund Process:

  1. Eligibility requirements (Stage 1):

A non-resident company not engaged in any economic activity in KSA may apply to be considered an 'eligible person' to file an application for a refund of input VAT incurred in KSA, provided the following conditions are met:

  • The non-resident company is established in a country with a tax system similar to KSA's VAT system.
  • The non-resident company is registered with the competent tax authority for that similar tax system.
  • The country of the non-resident company allows a similar mechanism to provide a tax refund to KSA entities charged tax in that country.
  1. Eligibility requirements (Stage 2):
    1. The tax paid by the non-resident taxpayer person is not a result of the supply of goods or services in any GCC Member States.
    2. That the tax paid by the non-resident taxpayer is for the purposes of his economic activity relating to making of taxable supplies and not subject to restricted input tax recovery rules (e.g., entertainment expenses).
    3. The total tax amount for which the application is submitted should be SAR 1,000 or more.
    4. The application must be submitted electronically through the KSA Tax Authority’s online portal, together with all supporting documents attached. The Authority has the right to request any of these supporting documents in a hard copy.

Act Now!

Ensure your business doesn't miss out on reclaiming VAT paid within KSA. Follow the guidelines, complete your application process in a timely manner, and submit your VAT refund application by 30 June 2024.

For more detailed information and assistance with the application process, please contact our VAT experts.

Don't delay – secure your VAT refund today!

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