The ZATCA published the updated unofficial translation of the KSA VAT Implementing Regulations.
The VAT Implementing Regulations can be downloaded here:
Do you want to learn more about VAT in KSA? Fundamentals of GCC VAT Law is then a must have for you!
This book is the first of its kind and provides the reader with an understanding of the fundamentals of VAT that has recently been introduced in the GCC Member States. It aims to give the reader an insight into the systematics, functioning and the principles of the GCC VAT systems as well as the implementation by each Member State.