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Saudi Arabia: Approved amendments to the VAT Implementing Regulations

23 November, 2021

In brief

The Board of Directors of Zakat, Tax and Customs Authority (‘ZATCA’) approved the amendments/additions to the provisions of Articles 53, 54 and 66 of the VAT Implementing Regulations.

Earlier in September 2021, a draft of such changes to the aforementioned Articles to the VAT Implementing Regulations was issued in an attempt to harmonise the provisions and requirements related to the application of the e-invoicing regulation.

These amendments will take effect as of 4 December 2021. 

The announcement is published in the official Gazette and can be accessed here and the approved amendments are available only in Arabic and can be accessed here.

In detail

Following the draft amendments that were published on the Public Consultation Platform of the the National Competitiveness Center on 27 September 2021 - for public consultation purposes, the Board of Directors of ZATCA on 04/04/1443 AH (corresponding to 09 November 2021) issued decision no. 21-2-7 approving certain amendments / additions to the provisions of the following Articles of the VAT Implementing Regulations:

  • Article 53 “Tax Invoices”
  • Article 54 “Credit and debit notes”
  • Article 66 “Records”

Some changes/amendments to the draft version issued earlier has been incorporated by ZATCA based on the feedback/comments received from taxpayers. 

PwC issued a news alert earlier highlighting the changes ZATCA intended to incorporate in the VAT Implementing Regulations, which can be accessed here.  

The amendments/additions to the specific Articles of the VAT Implementing Regulations have been made with an intention to align on the content/requirements to issue an electronic invoice by taxpayers from 4 December 2021.

PwC Middle East Tax and Legal Services

The Takeaway

Taxable persons are recommended to review the final changes and ensure implementation readiness by 4 December 2021​.

In addition, to the extent it has not been done already, businesses should immediately start assessing the impact of the e-invoicing regulations on their systems and processes and plan the journey towards a successful implementation of e-invoicing (phase 1 - generation) by the set date of 4 December 2021.

Contact us

Mohammed Yaghmour

Middle East Tax & Legal Services Leader, PwC Middle East

Tel: +966 56 704 9675

Yaseen AbuAlkheer

Partner, Zakat and Tax, PwC Middle East

Tel: +966544250540

Chadi Abou Chakra

Partner, Indirect Tax and Fiscal Policy, PwC Middle East

Tel: +966 11 211 0400 Ext: 1858

Fehmi Mounla

Partner, Zakat and Tax, PwC Middle East

Tel: +966 2 610 4400

Fayez Aldebs

Partner, Zakat and Tax, PwC Middle East

Tel: +966 54 400 1037

Suleman Mulla

Partner, International Tax, PwC Middle East

Tel: +966 54 122 8051

Mohammad Hussein Amawi

Partner, Zakat and Tax, PwC Middle East

Tel: +966 55 800 9697

Maher ElAawar

Partner, Middle East Indirect Tax and Fiscal Policy, PwC Middle East

Tel: +971 (0) 56 216 1109

Mohammed Al-Obaidi

Zakat and Tax Leader, PwC Middle East

Tel: +966 50 525 6796

Mohamed Harby

Partner, Zakat and Tax, PwC Middle East

Tel: +966 56 907 2618

Ebrahim Karolia

Partner, International Tax and M&A Services, PwC Saudi Arabia

Tel: +966 11 211 0400 ext. 1771

Wael Osman

Tax & Zakat Partner, PwC Middle East

Tel: +966 13 849 6311

Mugahid Hussein

Partner, Zakat and Tax, PwC Middle East

Tel: +966 54 425 6573

Jay Riche

Partner and TLS Digital Solutions Middle East Leader, PwC Middle East

Tel: +971 56 385 4717

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