30/11/2018
In November 2018, the General Authority of Zakat and Tax (‘GAZT’) has issued a guide explaining the concept of ‘Agency’ for VAT purposes and related implications in the light of KSA VAT legislation. This guide provides definition of ‘agents’, ‘principal’ and also explains instances giving rise to agency relationship.
This guide is issued in Arabic only and can be accessed through the following link:
https://www.vat.gov.sa/sites/default/files/2018-11/VAT_Guideline_Agents_AR.pdf
